http://www.legislation.gov.uk/id/ukpga/2005/5

SCHEDULES

SCHEDULE 2Transitionals and savings etc.

Part 4Property income

Adjustment on change of basis

76

(1)

Chapter 7 of Part 3 applies to a change of basis taking effect for a period of account which ends on or after 6th April 2005.

(2)

For this purpose the period of account for which a change of basis takes effect is the first period of account for which the new basis is adopted.