# Finance Act 2006, Section 102: Accountancy change: spreading of adjustment


(1) Schedule 15 to this Act (accountancy change: spreading of adjustment) has effect.
(2) In that Schedule—
Part 1 makes provision for income tax purposes, and
Part 2 makes provision for corporation tax purposes.
(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 ”.

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Source: https://www.legislation.gov.uk/ukpga/2006/25/section/102 (the official version)
Page: https://openlegislation.uk/finance-act-2006/section-102
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.