Statute
Section 112 — Income Tax Act 2007: Meaning of “early tax year”
Text of the provision Official document
Meaning of “early tax year” 112 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6 In this Chapter “ early tax year ” means, in relation to an individual carrying on a trade—
a the tax year in which the individual first started to carry on the trade, or b one of the next 3 tax years.
Official source: legislation.gov.uk
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