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Status:
Point in time view as at 28/07/2000.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 1998, (6).

Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
(6)U.K. 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.
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