Assessment under Cases I and II of Schedule DU.K.
F1200 Assessment on current year basis.U.K.
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Textual Amendments
F1Ss. 200-208 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)
F1201 Basis of assessment at commencement.U.K.
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Textual Amendments
F1Ss. 200-208 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)
F1202 Change of basis period.U.K.
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Textual Amendments
F1Ss. 200-208 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)
F1203 Conditions for such a change.U.K.
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Textual Amendments
F1Ss. 200-208 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)
F1204 Basis of assessment on discontinuance.U.K.
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Textual Amendments
F1Ss. 200-208 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)
F1205 Overlap profits and overlap losses.U.K.
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Textual Amendments
F1Ss. 200-208 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)