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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Supplementary

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Section 603 Contributions to expenditure
Section 604 Contributions not made by public bodies nor eligible for tax relief
Section 605 Exchanges
Section 606 Apportionment where property sold together
Section 607 Questions about apportionments affecting two or more persons
Section 608 Meaning of “capital sums” etc.

Chapter 2 Receipts from intellectual property
Crossheading Supplementary

Crossheading Supplementary

From legislation.gov.uk

Contents

Section 603 Contributions to expenditure
Section 604 Contributions not made by public bodies nor eligible for tax relief
Section 605 Exchanges
Section 606 Apportionment where property sold together
Section 607 Questions about apportionments affecting two or more persons
Section 608 Meaning of “capital sums” etc.