Part 2Trading income
F1Chapter 17ACash basis: adjustments for capital allowances
Annotations:
Amendments (Textual)
Introduction
240AProfessions and vocations
The provisions of this Chapter apply to professions and vocations as they apply to trades.
The provisions of this Chapter apply to professions and vocations as they apply to trades.
Pt. 2 Ch. 17A inserted (with effect in accordance with Sch. 4 paras. 56, 57 of the amending Act) by Finance Act 2013 (c. 29), Sch. 4 para. 38