Part 12 U.K. Accrued income profits

Chapter 2 U.K. Accrued income profits and losses

Excluded transferors and transferees U.K.

F1 644 Individuals to whom the remittance basis applies U.K.

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Textual Amendments

F1 S. 644 omitted (21.7.2008 with effect in accordance with Sch. 7 para. 160 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 7 para. 158