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Legislation

Income Tax (Trading and Other Income) Act 2005

Chapter 13 Deductions from profits: unremittable amounts

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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

Chapter 13 · Deductions from profits: unremittable amounts
Professions and vocations

Section 187 | Professions and vocations

From legislation.gov.uk

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