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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Trading income and property income

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Section 19 Tied premises
Section 20 Caravan sites where trade carried on
Section 21 Surplus business accommodation
Section 22 Payments for wayleaves

Chapter 2 Income taxed as trade profits
Crossheading Trading income and property income

Crossheading Trading income and property income

From legislation.gov.uk

Contents

Section 19 Tied premises
Section 20 Caravan sites where trade carried on
Section 21 Surplus business accommodation
Section 22 Payments for wayleaves