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).

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