Part II Cases III, IV and V of Schedule D
Finance Act 1995 (1995 c 4) | Legislation

Part II Cases III, IV and V of Schedule D

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6

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Increase of trade etc profits or gains arising in transitional overlap period

7

(1)     This paragraph applies where, in the case of any income derived by any person from the carrying on by him of a trade, profession or vocation—

(a)     [paragraph 53 of Schedule 2 to ITTOIA 2005] applies; and

(b)     any amount which is included in the transitional overlap profit would not have been so included if—

(i)     any relevant

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