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Legislation
Income Tax (Trading and Other Income) Act 2005

Crossheading Reductions from gains

  • Section 527 Reduction for sums taken into account otherwise than under Chapter 9
  • Section 528 Reduction in amount charged on basis of non-UK residence where individual liable for tax
  • Section 528A Reduction in amount charged on basis of non-UK residence of deceased person
  • Section 529 Exceptions to section 528
  1. Chapter 9 Gains from contracts for life insurance etc.
  2. Crossheading Reductions from gains

Crossheading Reductions from gains

From legislation.gov.uk

Contents

  1. Section 527 Reduction for sums taken into account otherwise than under Chapter 9
  2. Section 528 Reduction in amount charged on basis of non-UK residence where individual liable for tax
  3. Section 528A Reduction in amount charged on basis of non-UK residence of deceased person
  4. Section 529 Exceptions to section 528
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