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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Spreading of adjustment income: barristers and advocates

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Section 238 Spreading on ending of exemption for barristers and advocates
Section 239 Election to accelerate charge under section 238

Spreading of adjustment income: barristers and advocates
Spreading on ending of exemption for barristers and advocates

Section 238 | Spreading on ending of exemption for barristers and advocates

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed