Taxation in the United Kingdom/Legislation/Section 21B of the Income and Corporation Taxes Act 1988

This section lists some further provisions that apply to a Schedule A business in the same way as they apply to a trade:

  • Sections 103, 104, 105, 106 and 110 (post-cessation receipts and expenses, etc.);
  • Section 337(1) (effect of company beginning or ceasing to carry on trade);
  • section 401(1) (pre-trading expenditure);
  • Section 64 of and Schedule 22 to the Finance Act 2002 (change of accounting basis).
Last modified on 9 January 2007, at 19:18