Page 56 - P6 Slide - Taxation - Lecture Day 1
P. 56

Time-apportionment base (TAB) cost




                                                            (par 30)












        Part of a year is treated as a full year in the



        formula




                                                         N                                                               T




               N counted up to                            1 Oct 2001                                 T counted from
                  30 Sept 2001                                                                     1 Oct 2001 (incl. 1


                                                                                                             Oct)
   51   52   53   54   55   56   57   58   59   60   61