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Legislation
Income Tax (Trading and Other Income) Act 2005

Crossheading Supplementary

  • Section 603 Contributions to expenditure
  • Section 604 Contributions not made by public bodies nor eligible for tax relief
  • Section 605 Exchanges
  • Section 606 Apportionment where property sold together
  • Section 607 Questions about apportionments affecting two or more persons
  • Section 608 Meaning of “capital sums” etc.
  1. Income Tax (Trading and Other Income) Act 2005
  2. /
  3. /Supplementary

Section 608 | Meaning of “capital sums” etc.

From legislation.gov.uk

15 July 2026

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Section 4 of CAA 2001 (meaning of “capital sums” etc.) applies in relation to this Chapter as it applies in relation to that Act.

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