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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Reverse premiums

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Section 99 Reverse premiums
Section 100 Excluded cases
Section 101 Tax treatment of reverse premiums
Section 102 Arrangements not at arm's length
Section 103 Connected persons and property arrangements

Chapter 6 Trade profits: receipts
Crossheading Reverse premiums

Crossheading Reverse premiums

From legislation.gov.uk

Contents

Section 99 Reverse premiums
Section 100 Excluded cases
Section 101 Tax treatment of reverse premiums
Section 102 Arrangements not at arm's length
Section 103 Connected persons and property arrangements