Taxation in the United Kingdom/Legislation/Section 21B of the Income and Corporation Taxes Act 1988
From Wikibooks, open books for an open world
This page may need to be This section lists some further provisions that apply to a Schedule A business in the same way as they apply to a trade:
- Sections 103, 104, 105, 106 and 110 (post-cessation receipts and expenses, etc.);
- Section 337(1) (effect of company beginning or ceasing to carry on trade);
- section 401(1) (pre-trading expenditure);
- Section 64 of and Schedule 22 to the Finance Act 2002 (change of accounting basis).
