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Finance Act 2002

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Changes over time for: Paragraph 6

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Version Superseded: 01/04/2009

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Point in time view as at 02/12/2004. This version of this provision has been superseded. Help about Status

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There are currently no known outstanding effects for the Finance Act 2002, Paragraph 6. Help about Changes to Legislation

No adjustment for certain expenses previously brought into accountU.K.

6(1)This paragraph applies where as a result of a change of basis expenses brought into account before the change on the old basis would on the new basis be brought into account over more than one period of account after the change.

(2)In such a case—

(a)no adjustment shall be made under this Schedule, and

(b)the expenses may not be deducted in computing the profits of the trade, profession or vocation for any period of account after the change.

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