# Finance Act 1998, Chapter (6): Computation of profits of trade, profession or vocation


Chapter
Short title
Extent of repeal
1988 c. 1.
The Income and Corporation Taxes Act 1988.
In the heading to Chapter VI of Part IV, the words “AND CHANGE OF BASIS OF COMPUTATION".
Inthe sidenote to section 104, the words “or change of basis".
Section 104(4), (5) and (7).
Section 105(4).
These repeals apply to a change of accounting basis taking effect on or after 6th April 1999.

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Source: https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/chapter/6 (the official version)
Page: https://openlegislation.uk/finance-act-1998/schedule-27/part-III/chapter-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.