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Legislation
Income Tax (Trading and Other Income) Act 2005

Crossheading Deferred income agreements

  • Section 142A Deferred income agreements which exist when deduction made
  • Section 142B Meaning of “deferred income agreement in respect of a film”
  • Section 142C Deferred income agreements entered into after deduction made
  • Section 142D Meaning of the “net excess relief”
  • Section 142E Sections 142A to 142D: time of entry into an agreement
  1. Chapter 9 Trade profits: . . . sound recordings
  2. Crossheading Deferred income agreements

Crossheading Deferred income agreements

From legislation.gov.uk

Contents

  1. Section 142A Deferred income agreements which exist when deduction made
  2. Section 142B Meaning of “deferred income agreement in respect of a film”
  3. Section 142C Deferred income agreements entered into after deduction made
  4. Section 142D Meaning of the “net excess relief”
  5. Section 142E Sections 142A to 142D: time of entry into an agreement
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