Chapter 14 Adjustment on change of basis
- Adjustment on change of basis
- Expenses previously brought into account
- Realising or writing off assets
- Mark to market
Notes on Part 3
Modifications
- C1
Pt. 3 modified (1.1.2010) by Northern Rock plc (Tax Consequences) Regulations 2009 (S.I. 2009/3227), regs. 1, 4(1)