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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Introduction

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Section 172A Meaning of “trading stock”
Section 172AA Chapter not to apply where cash basis used

Chapter 11A Trade profits: changes in trading stock
Crossheading Introduction

Crossheading Introduction

From legislation.gov.uk

Contents

Section 172A Meaning of “trading stock”
Section 172AA Chapter not to apply where cash basis used