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Part II Cases III, IV and V of Schedule D

  1. Increase of trade etc. profits or gains arising in 1995-96 and 1996-97
  2. Increase of trade etc. profits or gains arising in transitional overlap period
  3. Increase of interest arising in 1995-96 and 1996-97
  4. Increase of other income arising in 1995-96 and 1996-97

Notes on Schedule 22

Textual amendments

F1

Words in Sch. 22 heading substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 484(12) (with Sch. 2)