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Legislation

Income Tax (Trading and Other Income) Act 2005

Chapter 10 Trade profits: certain telecommunication rights

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Section 144A Chapter not to apply where cash basis used
Section 145 Professions and vocations
Section 146 Meaning of “relevant telecommunication right”
Section 147 Expenditure and receipts treated as revenue in nature
Section 148 Credits or debits arising from revaluation

Chapter 10 · Trade profits: certain telecommunication rights
Professions and vocations

Section 145 | Professions and vocations

From legislation.gov.uk

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