{
  "url": "https://openlegislation.uk/finance-act-2006/section-102",
  "json_url": "https://openlegislation.uk/finance-act-2006/section-102.json",
  "legislation": "ukpga/2006/25",
  "legislation_title": "Finance Act 2006",
  "legislation_url": "https://openlegislation.uk/finance-act-2006",
  "path": "section/102",
  "kind": "section",
  "number": "102",
  "heading": "Accountancy change: spreading of adjustment",
  "text": "(1) Schedule 15 to this Act (accountancy change: spreading of adjustment) has effect.\n(2) In that Schedule—\nPart 1 makes provision for income tax purposes, and\nPart 2 makes provision for corporation tax purposes.\n(3) In section 21B of ICTA (corporation tax: application to Schedule A business of other rules applicable to Case 1 of Schedule D) for “section 44 of and Schedule 6 to the Finance Act 1998” substitute “ section 64 of and Schedule 22 to the Finance Act 2002 ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2006/25/section/102",
    "retrieved_at": "2026-10-28T17:06:52.518251+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}