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Legislation
Income Tax (Trading and Other Income) Act 2005

Chapter 9 Trade profits: . . . sound recordings

  • Crossheading Introduction
  • Crossheading Expenditure treated as revenue in nature
  • Crossheading Rules for allocating expenditure
  • Crossheading Certified master versions: special rules for allocating expenditure
  • Crossheading Certified master versions: limited-budget films
  • Crossheading Interpretation of sections 138 to 140
  • Crossheading Deferred income agreements
  • Crossheading Election for sections 134 to 140 not to apply
  • Crossheading Supplementary
  1. Part 2 Trading income
  2. Chapter 9 Trade profits: . . . sound recordings

Chapter 9 Trade profits: . . . sound recordings

From legislation.gov.uk

Contents

  1. Crossheading Introduction
  2. Crossheading Expenditure treated as revenue in nature
  3. Crossheading Rules for allocating expenditure
  4. Crossheading Certified master versions: special rules for allocating expenditure
  5. Crossheading Certified master versions: limited-budget films
  6. Crossheading Interpretation of sections 138 to 140
  7. Crossheading Deferred income agreements
  8. Crossheading Election for sections 134 to 140 not to apply
  9. Crossheading Supplementary
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