Statute
Section 629 — Income Tax Act 2007: Calculating accrued income profits and losses where section 628 applies
Text of the provision Official document
Calculating accrued income profits and losses where section 628 applies 629 1 If section 628(5) applies, the amount of the accrued income profits treated as made is equal to the excess mentioned in section 628(5).
2 If section 628(6) applies, the amount of the accrued income losses treated as made is equal to the excess mentioned in section 628(6).
Official source: legislation.gov.uk
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