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Contents

Legislation

Income Tax (Trading and Other Income) Act 2005

Part 2 Trading income

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Chapter 1 Introduction
Chapter 2 Income taxed as trade profits
Chapter 3 Trade profits: basic rules
Chapter 3A Trade profits: cash basis
Chapter 4 Trade profits: rules restricting deductions
Chapter 5 Trade profits: rules allowing deductions
CHAPTER 5A Trade profits: deductions allowable at a fixed rate
Chapter 6 Trade profits: receipts
Chapter 6A Trade profits: amounts not reflecting commercial transactions
Chapter 7 Trade profits: gifts to charities etc.
Chapter 8 Trade profits: herd basis rules
Chapter 9 Trade profits: . . . sound recordings
Chapter 10 Trade profits: certain telecommunication rights
Chapter 10A Leases of plant or machinery: special rules for long funding leases
Chapter 11 Trade profits: other specific trades
Chapter 11A Trade profits: changes in trading stock
Chapter 12 Trade profits: valuation of stock and work in progress on cessation of trade
Chapter 13 Deductions from profits: unremittable amounts
Chapter 14 Disposal and acquisition of know-how
Chapter 15 Basis periods
Chapter 16 Averaging profits of farmers and creative artists
CHAPTER 16ZA COMPENSATION FOR COMPULSORY SLAUGHTER OF ANIMALS
Chapter 16A Oil activities
Chapter 17 Adjustment income
Chapter 17A Cash basis: adjustments for capital allowances
Chapter 18 Post-cessation receipts
Chapter 19 Supplementary

Income Tax (Trading and Other Income) Act 2005
Part 2 Trading income

Part 2 Trading income

From legislation.gov.uk

Contents

Chapter 1 Introduction
Chapter 2 Income taxed as trade profits
Chapter 3 Trade profits: basic rules
Chapter 3A Trade profits: cash basis
Chapter 4 Trade profits: rules restricting deductions
Chapter 5 Trade profits: rules allowing deductions
CHAPTER 5A Trade profits: deductions allowable at a fixed rate
Chapter 6 Trade profits: receipts
Chapter 6A Trade profits: amounts not reflecting commercial transactions
Chapter 7 Trade profits: gifts to charities etc.
Chapter 8 Trade profits: herd basis rules
Chapter 9 Trade profits: . . . sound recordings
Chapter 10 Trade profits: certain telecommunication rights
Chapter 10A Leases of plant or machinery: special rules for long funding leases
Chapter 11 Trade profits: other specific trades
Chapter 11A Trade profits: changes in trading stock
Chapter 12 Trade profits: valuation of stock and work in progress on cessation of trade
Chapter 13 Deductions from profits: unremittable amounts
Chapter 14 Disposal and acquisition of know-how
Chapter 15 Basis periods
Chapter 16 Averaging profits of farmers and creative artists
CHAPTER 16ZA COMPENSATION FOR COMPULSORY SLAUGHTER OF ANIMALS
Chapter 16A Oil activities
Chapter 17 Adjustment income
Chapter 17A Cash basis: adjustments for capital allowances
Chapter 18 Post-cessation receipts
Chapter 19 Supplementary