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Legislation
Income Tax (Trading and Other Income) Act 2005

Chapter 7 Trade profits: gifts to charities etc.

  • Section 107 Professions and vocations
  • Section 108 Gifts of trading stock to charities etc.
  • Section 109 Receipt by donor or connected person of benefit attributable to certain gifts
  • Section 110 Meaning of “designated educational establishment”
  1. Income Tax (Trading and Other Income) Act 2005
  2. /
  3. /Chapter 7 · Trade profits: gifts to charities etc.

Section 107 | Professions and vocations

From legislation.gov.uk

15 July 2026

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

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