Schedule 1B Claims for relief involving two or more yearsF1
United Kingdom
- Preliminary
- Loss relief
- Relief for fluctuating profits of farming etc.
- Relief claimed by virtue of section 224(4) of ITTOIA 2005
- Carry-back of post-cessation etc. receipts
- Backward spreading of certain payments
Annotations
Textual amendments
- F1
Sch. 1B inserted (with effect in accordance with s. 128(11) of the amending Act) by Finance Act 1996 (c. 8), s. 128(2), Sch. 17