832.This section gives the basis period for the final year of trading. It is based on sections 61(1) and 63 of ICTA.
833.Subsection (1) deals with the more usual case and subsection (2) the less usual case.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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