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Legislation
Income Tax (Trading and Other Income) Act 2005

Crossheading Treatment of receipts on acquisition of business

  • Section 310 Acquisition of business: receipts from transferor's UK property business
  1. Chapter 5 Profits of property businesses: other rules about receipts and deductions
  2. Crossheading Treatment of receipts on acquisition of business

Crossheading Treatment of receipts on acquisition of business

From legislation.gov.uk

Contents

  1. Section 310 Acquisition of business: receipts from transferor's UK property business
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