{
  "url": "https://openlegislation.uk/finance-act-1998/schedule-27/part-III/chapter-6",
  "json_url": "https://openlegislation.uk/finance-act-1998/schedule-27/part-III/chapter-6.json",
  "legislation": "ukpga/1998/36",
  "legislation_title": "Finance Act 1998",
  "legislation_url": "https://openlegislation.uk/finance-act-1998",
  "path": "schedule/27/part/III/chapter/6",
  "kind": "chapter",
  "number": "(6)",
  "heading": "Computation of profits of trade, profession or vocation",
  "text": "Chapter\nShort title\nExtent of repeal\n1988 c. 1.\nThe Income and Corporation Taxes Act 1988.\nIn the heading to Chapter VI of Part IV, the words “AND CHANGE OF BASIS OF COMPUTATION\".\nInthe sidenote to section 104, the words “or change of basis\".\nSection 104(4), (5) and (7).\nSection 105(4).\nThese repeals apply to a change of accounting basis taking effect on or after 6th April 1999.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/chapter/6",
    "retrieved_at": "2026-10-29T09:22:30.566925+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}