[7C Rule if there is a late accounting date]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[7C  Rule if there is a late accounting date]

[(1)     This section applies if, in a tax year (“the relevant tax year”), the trader—

(a)     does not start to carry on the trade or does so before 1 April,

(b)

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