Chapter 7A Cash basis: adjustments for capital allowancesF1
- 334B“Entering the cash basis”
- 334CUnrelieved qualifying expenditure
- 334DAssets not fully paid for
- 334EEffect of election where predecessor and successor are connected persons
Annotations
Textual amendments
- F1
Ss. 334A-334E and cross-headings inserted (16.11.2017) (with effect in accordance with Sch. 2 para. 64 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 2 para. 29