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

Apportionment of profits

275  Apportionment etc of profits to tax year

(1)     [This section and sections 275A to 275C apply] if a period of account of a property business does not coincide with a tax year.

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

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