Schedule 6 Adjustment on change of accounting basisF1C1
United Kingdom
- Introduction
- Adjustment on change of accounting basis
- Calculation of adjustment
- Spreading of adjustment charge in certain cases
- Election to accelerate payment of adjustment charge
- Application of provisions to partnerships
- Liability of personal representatives in case of death of person chargeable
- Interpretation
Annotations
Textual amendments
- F1
Sch. 6 repealed (24.7.2002 with effect as mentioned in Sch. 40 Pt. 3(8) Note 2 of the amending Act) by 2002 c. 23, s. 141, Sch. 40 Pt. 3(8) Note 2
Modifications
- C1
Sch. 6 excluded (24.7.2002) by 2002 c. 23, s. 64(6)