[275B Rule if there is a late accounting date]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[275B  Rule if there is a late accounting date]

[(1)     This section applies if, in a tax year (“the relevant tax year”), the person carrying on the business—

(a)     does not start to carry it on or starts to carry it on before

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