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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Starting and ceasing to trade

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Section 17 Effect of becoming or ceasing to be a UK resident
Section 18 Effect of company starting or ceasing to be within charge to income tax

Chapter 2 Income taxed as trade profits
Crossheading Starting and ceasing to trade

Crossheading Starting and ceasing to trade

From legislation.gov.uk

Contents

Section 17 Effect of becoming or ceasing to be a UK resident
Section 18 Effect of company starting or ceasing to be within charge to income tax