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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Transfers of trading stock between trade and trader

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Section 172B Trading stock appropriated by trader
Section 172C Trading stock supplied by trader

Chapter 11A Trade profits: changes in trading stock
Crossheading Transfers of trading stock between trade and trader

Crossheading Transfers of trading stock between trade and trader

From legislation.gov.uk

Contents

Section 172B Trading stock appropriated by trader
Section 172C Trading stock supplied by trader