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Legislation
Income Tax (Trading and Other Income) Act 2005

Chapter 13 Deductions from profits: unremittable amounts

  • Section 187 Professions and vocations
  • Section 188 Application of Chapter
  • Section 188A Chapter not to apply where cash basis used
  • Section 189 Relief for unremittable amounts
  • Section 190 Restrictions on relief
  • Section 191 Withdrawal of relief
  1. Income Tax (Trading and Other Income) Act 2005
  2. /
  3. /Chapter 13 · Deductions from profits: unremittable amounts

Section 187 | Professions and vocations

From legislation.gov.uk

15 July 2026

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

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