Schedule 4A CREATIVE ARTISTS: RELIEF FOR FLUCTUATING PROFITSF1F2

United Kingdom

1. 1Introduction
2. 2Qualifying trade, profession or vocation
3. 3Circumstances in which claim may be made
4. 4Years in respect of which claim may be made
5. 5Time limit for claim
6. 6Adjustment of profits on averaging claim
7. 7How averaging claim is given effect
8. 8Extension of time for making other claims
9. 9Giving effect to late claim for other relief
10. 10Effect of later adjustment of profits
11. 11Interpretation of references to profits
12. 12Interpretation of references to amount chargeable to tax
13. 13Meaning of “claim” and “associated claim”
14. 14Meaning of “tax year”