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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 815 Alternative calculation of profits: introduction
Section 816 Alternative calculation of profits: trading income
Section 817 Alternative calculation of profits: income chargeable under Chapter 8 of Part 5
Section 818 Election for alternative methodof calculating profits
Section 819 Adjustment of assessment

Chapter 2 qualifying care 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 815 Alternative calculation of profits: introduction
Section 816 Alternative calculation of profits: trading income
Section 817 Alternative calculation of profits: income chargeable under Chapter 8 of Part 5
Section 818 Election for alternative methodof calculating profits
Section 819 Adjustment of assessment