Crossheading Trading income provided through third parties
From legislation.gov.uk
Contents
- Section 23A Application of section 23E: conditions
- Section 23B Meaning of “relevant benefit”
- Section 23C Meaning of “qualifying third party payment”
- Section 23D Other definitions
- Section 23E Tax treatment of relevant benefits
- Section 23F Relevant benefits: persons other than T
- Section 23G Anti-avoidance
- Section 23H Double taxation