[239B Election to accelerate charge under section 239A]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[239B  Election to accelerate charge under section 239A]

[(1)     A person who under section 239A is liable to tax for a tax year on an amount of adjustment income may elect for an additional amount to be treated as arising in the tax year.

(2)

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