Business tax | Commentary

B4.195 ...

Business tax | Commentary

Destinations for rewritten material

B4.195 ...

The list below details the destinations of rewritten content:

B4.101 [Rewritten—General]

Rewritten to B8.101.

B4.102 [Rewritten—First tax year]

Rewritten to B8.102.

B4.103 [Rewritten—Second tax year]

Rewritten to B8.102.

B4.104 [Rewritten—Tax year in which there is no accounting date]

Rewritten to B8.101A.

B4.105 [Rewritten—Final tax year]

Rewritten to B8.105.

B4.106 [Rewritten—Apportionment of profits to basis periods]

Rewritten to B8.101A.

B4.107 [Rewritten—Overlap profits and losses]

Rewritten to B8.107.

B4.108 [Rewritten—First accounting date shortly before the end of the tax year]

Rewritten to B8.102.

B4.109 [Rewritten—Slight variations in accounting

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