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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 31B | Relevant maximum

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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. 31B 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(b), 47 (with Sch. 10 paras. 48-50)

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