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Legislation

Income Tax (Trading and Other Income) Act 2005

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Section 31A Conditions to be met for profits to be calculated on cash basis
Section 31B Relevant maximum
Section 31C Excluded persons

Income Tax (Trading and Other Income) Act 2005
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Section 31A | Conditions to be met for profits to be calculated on cash basis

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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
S. 31A and cross-heading omitted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 10 paras. 6(a), 47 (with Sch. 10 paras. 48-50)

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