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Income Tax (Trading and Other Income) Act 2005

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Section 160 Alternative basis of calculation in early years of practice

Income Tax (Trading and Other Income) Act 2005
Barristers and advocates

Section 160 | Alternative basis of calculation in early years of practice

From legislation.gov.uk

15 July 2026

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 160 omitted (with effect in accordance with Sch. 4 paras. 56, 57 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 4 para. 51

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