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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Separate profit calculations

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Section 327 Relief: UK property business
Section 328 Relevant UK earnings for pension purposes: UK property business
Section 328A Capital allowances and loss relief: overseas property business
Section 328B Relevant UK earnings for pension purposes: overseas property business

Separate profit calculations
Relevant UK earnings for pension purposes: overseas property business

Section 328B | Relevant UK earnings for pension purposes: overseas property business

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed