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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Firms with trading income

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Section 852 Carrying on by partner of notional trade
Section 852A Notional trades: indirect partners
Section 853 Basis periods for partners' notional trades

Part 9 Partnerships
Crossheading Firms with trading income

Crossheading Firms with trading income

From legislation.gov.uk

Contents

Section 852 Carrying on by partner of notional trade
Section 852A Notional trades: indirect partners
Section 853 Basis periods for partners' notional trades