SolvedCrossheading Charge to tax on trade profits
From legislation.gov.uk
Contents
- Section 5 Charge to tax on trade profits
- Section 6 Territorial scope of charge to tax
- Section 6A Arrangements for avoiding tax
- Section 6B Trade of dealing in or developing UK land
- Section 7 Income charged
- Section 7A Apportionment etc of profits to tax year
- Section 7B Rule if trader starts to carry on trade after 31 March
- Section 7C Rule if there is a late accounting date
- Section 7D Election to disapply late accounting date rules
- Section 8 Person liable