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Income Tax (Trading and Other Income) Act 2005

Chapter 6A Trade profits: amounts not reflecting commercial transactions

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Section 106A Professions and vocations
Section 106B Application of Chapter
Section 106C Amounts not reflecting commercial transactions
Section 106D Capital receipts
Section 106E Gifts to charities etc

Income Tax (Trading and Other Income) Act 2005
Part 2 Trading income

Chapter 6A Trade profits: amounts not reflecting commercial transactions

From legislation.gov.uk

Contents

Section 106A Professions and vocations
Section 106B Application of Chapter
Section 106C Amounts not reflecting commercial transactions
Section 106D Capital receipts
Section 106E Gifts to charities etc

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