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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

Firms with trading income
Basis periods for partners' notional trades

Section 853 | Basis periods for partners' notional trades

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed