Version Superseded: 17/07/2013
Point in time view as at 07/04/2005. This version of this provision has been superseded.
There are currently no known outstanding effects for the Income Tax (Trading and Other Income) Act 2005, Section 229.
(1)Tax is charged under this Chapter on the full amount of any adjustment income arising in the tax year.
(2)This is subject to—
(a)sections 237 to 239 (which provide for spreading of adjustment income), and
(b)Part 8 (foreign income: special rules).
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