PART IIF2PROVISIONS RELATING TO THE SCHEDULE A CHARGE
Annotations:
Amendments (Textual)
General
F121B Application of other rules applicable to Case I of Schedule D.
The following provisions apply for the purposes of Schedule A in relation to a Schedule A business as they apply for the purposes of Case I of Schedule D in relation to a trade—
sections 103 to 106 F3. . . and 110 (post-cessation receipts and expenses, etc.) F4, with any reference to a trade within the charge to income tax being read as a reference to a UK property business ;
F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
section 337(1) (effect of company beginning or ceasing to carry on trade);
section 401(1) (pre-trading expenditure);
section 44 of and Schedule 6 to the Finance Act 1998 (change of accounting basis).
Pt. 2 heading substituted (with effect as mentioned in s. 38(2)(3) of the amending Act) by Finance Act 1998 (c. 36), s. 38(1), Sch. 5 para. 3 (with Sch. 5 para. 73)