Skip to content

How it works Search the law Pricing For IT teams

Sign in Start free trial

Contents

Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Spreading of adjustment income: barristers and advocates

Find in this level

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

Income Tax (Trading and Other Income) Act 2005
Spreading of adjustment income: barristers and advocates

Section 239 | Election to accelerate charge under section 238

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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
Ss. 238, 239 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. 52(3)

Privacy Cookies Terms