Part II U.K. General Provisions relating to computation of gains and acquisitions and disposals of assets

Chapter III U.K. Computation of gains: General provisions

[F1 Cash basis accounting ] U.K.

Textual Amendments

F1 Ss. 47A, 47B and cross-heading inserted (with effect in accordance with Sch. 4 paras. 56, 57 of the amending Act) by Finance Act 2013 (c. 29), Sch. 4 para. 45

F2 47BDisposals made by persons after leaving cash basis U.K.

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Textual Amendments

F2 S. 47B omitted (with effect in accordance with Sch. 2 para. 64 of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 2 para. 47