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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Partial relief

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Section 783AH Partial relief: alternative calculation of profits: introduction
Section 783AI Partial relief: alternative calculation of trade profits
Section 783AJ Partial relief: alternative calculation of chargeable miscellaneous income
Section 783AK Deductible amount: splitting of trading allowance

CHAPTER 1 Trading allowance
Crossheading Partial relief

Crossheading Partial relief

From legislation.gov.uk

Contents

Section 783AH Partial relief: alternative calculation of profits: introduction
Section 783AI Partial relief: alternative calculation of trade profits
Section 783AJ Partial relief: alternative calculation of chargeable miscellaneous income
Section 783AK Deductible amount: splitting of trading allowance