Direct Tax Acts, Finance Act 2013

94 Conventional basis: general charge on receipts after change of basis FA70 s26(1) to (4) (1) Where in the case of any trade or profession the profits or gains of which are chargeable to tax un...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If you do not have an account, then please read the Help page for information on how to obtain access.