Part 6 Transitional provision: continuing trades etc

United Kingdom

1. 64Application of this Part of this Schedule
2. 65Basis period for tax year 2023-24
3. 66Relevant maximum for purposes of cash basis election
4. 67Late accounting date rules
5. 68Deductions for overlap profit allowed under this Part of this Schedule
6. 69Trade profits if there is no transition part of the basis period for the tax year 2023-24
7. 70Trade profits if there is a transition part of the basis period for the tax year 2023-24
8. 71Treatment of losses arising from deduction for overlap profit
9. 72Spreading of transition profits
10. 73Election to accelerate charge
11. 74Transition profits ignored in averaging of profits of farmers and creative artists
12. 75Calculation of income tax liability on amount of transition profits
13. 76Other modifications