[7A Apportionment etc of profits to tax year]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[7A  Apportionment etc of profits to tax year]

[(1)     This section and sections 7B to 7D apply if a period of account of a person carrying on a trade (“the trader”) does not coincide with a tax year.

(2)     Any of the following steps may be taken if they are necessary in order to arrive at the

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