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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Capital receipts

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Section 96 Capital receipts
Section 96A Capital receipts under, or after leaving, cash basis
Section 96B Section 96A: supplementary provision

Chapter 6 Trade profits: receipts
Crossheading Capital receipts

Crossheading Capital receipts

From legislation.gov.uk

Contents

Section 96 Capital receipts
Section 96A Capital receipts under, or after leaving, cash basis
Section 96B Section 96A: supplementary provision