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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. Part 9 Partnerships
  2. Crossheading Miscellaneous

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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