Chapter 7 – Special measures on discontinuance of, and change of basis of computation of profits or gains of, a trade or profession (ss 89-95A)

Contents

Section 89 – Valuation of trading stock at discontinuance of trade [TCA 1997 s 89] Section commentary
Section 90 – Valuation of work in progress at discontinuance of profession [TCA 1997 s 90] Section commentary
Section 91 – Receipts accruing after discontinuance of trade or profession [TCA 1997 s 91] Section commentary
Section 92 – Receipts and losses accruing after change treated as discontinuance [TCA 1997 s 92] Section commentary
Section 93 – Cash basis, etc: relief for certain individuals [TCA 1997 s 93] Section commentary
Section 94 – Conventional basis: general charge on receipts after change of basis [TCA 1997 s 94] Section commentary
Section 95 – Supplementary provisions as to tax under section 91 or 94 [TCA 1997 s 95] Section commentary
Section 95A – Change of basis of computation of profits or gains of a trade or profession [TCA 1997 s 95A] Section commentary

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