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Legislation

Taxes Management Act 1970

Crossheading Income tax

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Section 78 Method of charging non-residents.
Section 79 Profits from branch or agency.
Section 80 Charge on percentage of turnover.
Section 81 Taxation on basis of merchanting profit.
Section 82 Savings.
Section 83 Responsibilities and indemnification of persons in whose name a non-resident person is chargeable.

Income tax
Taxation on basis of merchanting profit.

Section 81 | Taxation on basis of merchanting profit.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed