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Income Tax (Trading and Other Income) Act 2005

Crossheading Additional calculation rule for reducing certain receipts

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Section 287 Circumstances in which additional calculation rule applies
Section 288 The additional calculation rule
Section 289 The additional calculation rule: special cases
Section 290 Meaning of “unused amount” and “unreduced amount”

Chapter 4 Profits of property businesses: lease premiums etc.
Crossheading Additional calculation rule for reducing certain receipts

Crossheading Additional calculation rule for reducing certain receipts

From legislation.gov.uk

Contents

Section 287 Circumstances in which additional calculation rule applies
Section 288 The additional calculation rule
Section 289 The additional calculation rule: special cases
Section 290 Meaning of “unused amount” and “unreduced amount”