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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Apportionment of profits

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Section 203 Apportionment etc. of profits to basis periods

Income Tax (Trading and Other Income) Act 2005
Apportionment of profits

Section 203 | Apportionment etc. of profits to basis periods

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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
Pt. 2 Ch. 15 omitted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2022 (c. 3), Sch. 1 paras. 8, 61(1)

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