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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. Income Tax (Trading and Other Income) Act 2005
  2. /
  3. /Chapter 5 Profits of property businesses: other rules about receipts and deductions

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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