Part 2Trading income
F1Chapter 15Basis periods
Annotations:
Amendments (Textual)
Slight variations in accounting date
F1213Circumstances in which middle date not treated as accounting date
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Pt. 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)