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Legislation
Income Tax (Trading and Other Income) Act 2005

Chapter 6A Trade profits: amounts not reflecting commercial transactions

  • 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
  1. Chapter 6A
  2. Gifts to charities etc

Section 106E | Gifts to charities etc

From legislation.gov.uk

Section 106C does not apply in relation to the relevant act if any of the provisions of Chapter 7 (trade profits: gifts to charities etc) applies in relation to that act.

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