Direct Tax Acts, Finance Act 2022
66 Special basis at commencement of trade or professionITA67 s58(2), (3) and (4); FA90 s14(1)(b); FA98 s8; FA01 s77 and Sch2 and s78; FA12 s129 and Sch4 Pt2(g)
(1) Where a trade or profession has...
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.