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Legislation

Income Tax (Trading and Other Income) Act 2005

Chapter 7 Trade profits: gifts to charities etc.

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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”

Chapter 7 · Trade profits: gifts to charities etc.
Professions and vocations

Section 107 | Professions and vocations

From legislation.gov.uk

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