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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Firms with trading and other source income

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Section 854 Carrying on by partner of notional business
Section 855 Basis periods for partners' notional businesses
Section 855A Notional business: indirect partners
Section 856 Overlap profits from partners' notional businesses

Firms with trading and other source income
Carrying on by partner of notional business

Section 854 | Carrying on by partner of notional business

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed