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Contents

Legislation
Income Tax (Trading and Other Income) Act 2005

Crossheading Miscellaneous

  • Section 859 Special provisions about farming and property income
  • Section 860 Adjustment income
  • Section 861 Sale of patent rights: effect of partnership changes
  • Section 862 Sale of patent rights: effect of later cessation of trade
  • Section 863 Limited liability partnerships
  • Section 863A Limited liability partnerships: salaried members
  • Section 863B Condition A
  • Section 863C Condition B
  • Section 863D Condition C
  • Section 863E M's contribution to the limited liability partnership: the basic calculation
  • Section 863F M's contribution to the limited liability partnership: deemed contributions
  • Section 863G Anti-avoidance
  1. Income Tax (Trading and Other Income) Act 2005
  2. /
  3. /Part 9 Partnerships

Crossheading Miscellaneous

From legislation.gov.uk

Contents

  1. Section 859 Special provisions about farming and property income
  2. Section 860 Adjustment income
  3. Section 861 Sale of patent rights: effect of partnership changes
  4. Section 862 Sale of patent rights: effect of later cessation of trade
  5. Section 863 Limited liability partnerships
  6. Section 863A Limited liability partnerships: salaried members
  7. Section 863B Condition A
  8. Section 863C Condition B
  9. Section 863D Condition C
  10. Section 863E M's contribution to the limited liability partnership: the basic calculation
  11. Section 863F M's contribution to the limited liability partnership: deemed contributions
  12. Section 863G Anti-avoidance
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