Skip to content

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

Firms with trading income
Notional trades: indirect partners

Section 852A | Notional trades: indirect partners

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed