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Legislation
Income Tax (Trading and Other Income) Act 2005

Crossheading Reductions from gains

  • Section 527 Reduction for sums taken into account otherwise than under Chapter 9
  • Section 528 Reduction in amount charged on basis of non-UK residence where individual liable for tax
  • Section 528A Reduction in amount charged on basis of non-UK residence of deceased person
  • Section 529 Exceptions to section 528
  1. Reductions from gains
  2. Exceptions to section 528

Section 529 | Exceptions to section 528

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed

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