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Legislation

Income Tax (Trading and Other Income) Act 2005

Chapter 8 Trade profits: herd basis rules

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Crossheading Introduction
Crossheading The herd basis rules
Crossheading Elections
Crossheading Preventing abuse of the herd basis rules
Crossheading Supplementary

Part 2 Trading income
Chapter 8 Trade profits: herd basis rules

Chapter 8 Trade profits: herd basis rules

From legislation.gov.uk

Contents

Crossheading Introduction
Crossheading The herd basis rules
Crossheading Elections
Crossheading Preventing abuse of the herd basis rules
Crossheading Supplementary