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Legislation

Income Tax (Trading and Other Income) Act 2005

CHAPTER 5A Trade profits: deductions allowable at a fixed rate

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Crossheading Introduction
Crossheading Expenditure on vehicles
Crossheading Use of home for business purposes
Crossheading Premises used both as home and business premises

Part 2 Trading income
CHAPTER 5A Trade profits: deductions allowable at a fixed rate

CHAPTER 5A Trade profits: deductions allowable at a fixed rate

From legislation.gov.uk

Contents

Crossheading Introduction
Crossheading Expenditure on vehicles
Crossheading Use of home for business purposes
Crossheading Premises used both as home and business premises