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Finance Act 1998
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(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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