SCHEDULES
SCHEDULE 27Repeals
Part III Income tax, corporation tax and capital gains tax
(6) Computation of profits of trade, profession or vocation
Chapter | Short title | Extent of repeal |
|---|---|---|
1988 c. 1. | The Income and Corporation Taxes Act 1988. | In the heading to Chapter VI of Part IV, the words “AND CHANGE OF BASIS OF COMPUTATION". |
Inthe sidenote to section 104, the words “or change of basis". | ||
Section 104(4), (5) and (7). | ||
Section 105(4). |
These repeals apply to a change of accounting basis taking effect on or after 6th April 1999.