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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Firms with trading income

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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 852A | Notional trades: indirect partners

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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)

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