Skip to content

Contents

Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Deferred income agreements

Find in this level

Section 142A Deferred income agreements which exist when deduction made
Section 142B Meaning of “deferred income agreement in respect of a film”
Section 142C Deferred income agreements entered into after deduction made
Section 142D Meaning of the “net excess relief”
Section 142E Sections 142A to 142D: time of entry into an agreement

Deferred income agreements
Deferred income agreements entered into after deduction made

Section 142C | Deferred income agreements entered into after deduction made

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed