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Contents

Legislation

Income Tax (Trading and Other Income) Act 2005

Chapter 6A Trade profits: amounts not reflecting commercial transactions

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Section 106A Professions and vocations
Section 106B Application of Chapter
Section 106C Amounts not reflecting commercial transactions
Section 106D Capital receipts
Section 106E Gifts to charities etc

Chapter 6A
Professions and vocations

Section 106A | Professions and vocations

From legislation.gov.uk

The provisions of this Chapter apply to professions and vocations as they apply to trades.