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Legislation
Income Tax (Trading and Other Income) Act 2005

Crossheading Trading income provided through third parties

  • 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
  1. Chapter 2 Income taxed as trade profits
  2. Crossheading Trading income provided through third parties

Crossheading Trading income provided through third parties

From legislation.gov.uk

Contents

  1. Section 23A Application of section 23E: conditions
  2. Section 23B Meaning of “relevant benefit”
  3. Section 23C Meaning of “qualifying third party payment”
  4. Section 23D Other definitions
  5. Section 23E Tax treatment of relevant benefits
  6. Section 23F Relevant benefits: persons other than T
  7. Section 23G Anti-avoidance
  8. Section 23H Double taxation
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