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Income Tax (Trading and Other Income) Act 2005
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- UK Public General Acts
- 2005 c. 5
- Part 2
- Chapter 15
- Special rules if accounting...
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Changes over time for: Cross Heading: Special rules if accounting date changes
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There are currently no known outstanding effects for the Income Tax (Trading and Other Income) Act 2005, Cross Heading: Special rules if accounting date changes.
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Special rules if accounting date changesU.K.
F1214When a change of accounting date occursU.K.
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Textual Amendments
F1Pt. 2 Ch. 15 omitted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2022 (c. 3), Sch. 1 paras. 8, 61(1)
F1215Change of accounting date in third tax yearU.K.
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F1216Change of accounting date in later tax yearU.K.
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F1217Conditions for basis period to end with new accounting dateU.K.
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F1218Commercial reasons for change of accounting dateU.K.
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F1219The year after an ineffective change of accounting dateU.K.
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F1220Deduction for overlap profit on change of accounting dateU.K.
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