| Summary: | We consider the radiation emission in continuum and spectral lines from rotating accretion disc with the progressive increasing height. It is known that for the plane accretion disc with homogeneous atmosphere the wave electric field <inline-formula><math display="inline"><semantics><mi mathvariant="bold">E</mi></semantics></math></inline-formula> is perpendicular to the plane between line of sight <inline-formula><math display="inline"><semantics><mi mathvariant="bold">n</mi></semantics></math></inline-formula> and the normal to the disc <inline-formula><math display="inline"><semantics><mi mathvariant="bold">N</mi></semantics></math></inline-formula>. For the expanding accretion disc the wave electric field from every inclined cone-like part with given azimuthal angle <inline-formula><math display="inline"><semantics><mi>φ</mi></semantics></math></inline-formula> has direction perpendicular to the plane between <inline-formula><math display="inline"><semantics><mi mathvariant="bold">n</mi></semantics></math></inline-formula> and local normal <inline-formula><math display="inline"><semantics><msup><mi mathvariant="bold">N</mi><mo>′</mo></msup></semantics></math></inline-formula> to the inclined surface. This behaviour is the consequence of homogeneity of inclined atmosphere and has purely geometrical origin. The geometrical consideration shows that the position angles of polarized radiation in the right and left parts relative to plane (<b>nN</b>) of the inclined accretion disc have opposite values. Therefore, for inclined accretion disc the integral continuum radiation has the usual polarization angle perpendicular to the plane <inline-formula><math display="inline"><semantics><mrow><mo>(</mo><mi mathvariant="bold">nN</mi><mo>)</mo></mrow></semantics></math></inline-formula>, but smaller degree of polarization and less alongated along the normal <inline-formula><math display="inline"><semantics><mi mathvariant="bold">N</mi></semantics></math></inline-formula> than that for the plane accretion disc. For spectral line, due to the Doppler effect, the polarization (position) angles have opposite signs for the red and blue wings. Such behaviour is frequently observed in H<inline-formula><math display="inline"><semantics><mi>α</mi></semantics></math></inline-formula>-radiation.
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