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Contents

Legislation
Income Tax (Trading and Other Income) Act 2005

Crossheading Introduction

  • Section 130 Expenditure to which this Chapter applies
  • Section 130A Chapter not to apply where cash basis used
  • Section 131 Meaning of “film” and related expressions
  • Section 132 Meaning of “original master version” and “certified master version”
  • Section 133 Meaning of “relevant period”
  1. Income Tax (Trading and Other Income) Act 2005
  2. /
  3. /Chapter 9 Trade profits: . . . sound recordings

Crossheading Introduction

From legislation.gov.uk

Contents

  1. Section 130 Expenditure to which this Chapter applies
  2. Section 130A Chapter not to apply where cash basis used
  3. Section 131 Meaning of “film” and related expressions
  4. Section 132 Meaning of “original master version” and “certified master version”
  5. Section 133 Meaning of “relevant period”
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