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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Deferred income agreements

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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
Meaning of the “net excess relief”

Section 142D | Meaning of the “net excess relief”

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed