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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Introduction

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Section 846 Overview of Part 9
Section 847 General provisions
Section 848 Assessment of partnerships
Section 848A Bare trusts

Income Tax (Trading and Other Income) Act 2005
Introduction

Section 846 | Overview of Part 9

From legislation.gov.uk

15 July 2026

This Part contains some special rules about partnerships.

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