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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Charge to tax under Chapter 12

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Section 555 Charge to tax under Chapter 12
Section 556 Income charged
Section 557 Person liable
Section 558 Meaning of “future”, “option” etc.

Charge to tax under Chapter 12
Person liable

Section 557 | Person liable

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed