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Legislation
Income Tax (Trading and Other Income) Act 2005

Crossheading Calculation of profits : application of trading income rules

  • Section 271E Profits of a property business: application of trading income rules
  • Section 272 Application of trading income rules: GAAP
  • Section 272ZA Application of trading income rules: cash basis
  1. Income Tax (Trading and Other Income) Act 2005
  2. /
  3. /Chapter 3 Profits of property businesses: basic rules

Crossheading Calculation of profits : application of trading income rules

From legislation.gov.uk

Contents

  1. Section 271E Profits of a property business: application of trading income rules
  2. Section 272 Application of trading income rules: GAAP
  3. Section 272ZA Application of trading income rules: cash basis
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