871 Apportionment etc of miscellaneous profits to tax year
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

Apportionment of profits

871  Apportionment etc of miscellaneous profits to tax year

(1)     This section applies if—

(a)     income is chargeable to income tax under or by virtue of any provision to which [section 1016 of ITA 2007] applies, and

(b)     any period for which the accounts are drawn up (a “period of account”) does not coincide with a

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