SCHEDULES
F1SCHEDULE 22Computation of profits: adjustment on change of basis
F1Part 1Introduction
F11General scheme
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F1Part 2General rules
F12Calculation of adjustment
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F13Meaning of items being brought into account
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F14Giving effect to positive adjustment
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F15Giving effect to negative adjustment
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F1Part 3Special rules for certain cases
F16No adjustment for certain expenses previously brought into account
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F17Cases where adjustment not required until asset realised or written off
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F18Change from realisation basis to mark to market
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F19Election for spreading where paragraph 8 applies
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F110Application of paragraphs 8 and 9 in case of transfer of insurance business
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F111
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F112
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F1Part 4Supplementary provisions
F113Application of provisions to partnerships
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F114
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F115Interpretation
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F1Part 5Commencement
F116General rule
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F117Application of provisions to certain earlier changes of basis
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F118Period in which change of basis takes effect
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Sch. 22 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 540, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)