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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
Application of Chapter

Section 106B | Application of Chapter

From legislation.gov.uk

This Chapter applies in calculating the profits of a person's trade for a period on the cash basis.