Commentary

B7.115 Destinations for rewritten material

Business tax
Business tax | Commentary

B7.115 Destinations for rewritten material

Business tax | Commentary

B7.115 Destinations for rewritten material

The list below details the destinations of rewritten content:

B7.110 [Rewritten—Trading profits and losses]

Rewritten to B7.401

B7.111 [Rewritten—Interest and annual payments]

Rewritten to B7.401 and E1.827B

B7.112 [Rewritten—Expenditure incurred by individual partners]

Rewritten to B7.401

B7.113 [Rewritten—Computation of other income and chargeable gains]

Rewritten to B7.501

B7.114 [Rewritten—Change of accounting basis]

Rewritten to B7.401

B7.120 [Rewritten—Trading profits—partnerships]

Rewritten to B7.401, B7.502 and B7.503

B7.121 [Rewritten—Other partnership income and chargeable gains]

Rewritten to B7.506

B7.122 [Rewritten—Common sharing arrangements]

Rewritten to B7.501, B7.502 and B7.503

B7.123 [Rewritten—Excess profit allocation to non-individual partners]

Rewritten to B7.504

B7.124 [Rewritten—Excess profit allocation involving individuals who are not partners]

Rewritten to B7.504

B7.125 [Rewritten—Overview of assessment of amounts allocated to

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial