Skip to content

How it works Search the law Pricing For IT teams

Sign in Start free trial

Contents

Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Firms with trading income

Find in this level

Section 852 Carrying on by partner of notional trade
Section 852A Notional trades: indirect partners
Section 853 Basis periods for partners' notional trades

Income Tax (Trading and Other Income) Act 2005
Firms with trading income

Section 852 | Carrying on by partner of notional trade

From legislation.gov.uk

15 July 2026

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Ss. 852-856 omitted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2022 (c. 3), Sch. 1 paras. 25, 61(1)

Privacy Cookies Terms