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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Rules relating to calculation of profits

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Section 27 Receipts and expenses
Section 28 Items treated under CAA 2001 as receipts and expenses
Section 28A Money's worth
Section 29 Interest

Income Tax (Trading and Other Income) Act 2005
Chapter 3 Trade profits: basic rules

Crossheading Rules relating to calculation of profits

From legislation.gov.uk

Contents

Section 27 Receipts and expenses
Section 28 Items treated under CAA 2001 as receipts and expenses
Section 28A Money's worth
Section 29 Interest

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