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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Alternative calculation of profits if amount exceeds limit

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Section 795 Alternative calculation of profits: introduction
Section 796 Alternative calculation of profits: trading income
Section 797 Alternative calculation of profits: property income
Section 798 Alternative calculation of profits: income chargeable under Chapter 8 of Part 5

Chapter 1 Rent-a-room relief
Crossheading Alternative calculation of profits if amount exceeds limit

Crossheading Alternative calculation of profits if amount exceeds limit

From legislation.gov.uk

Contents

Section 795 Alternative calculation of profits: introduction
Section 796 Alternative calculation of profits: trading income
Section 797 Alternative calculation of profits: property income
Section 798 Alternative calculation of profits: income chargeable under Chapter 8 of Part 5