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Legislation

Income Tax Act 2007

Crossheading Charge to tax

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Section 616 Charge to tax on accrued income profits
Section 617 Income charged
Section 618 Person liable

Chapter 2 Accrued income profits and losses
Crossheading Charge to tax

Crossheading Charge to tax

From legislation.gov.uk

Contents

Section 616 Charge to tax on accrued income profits
Section 617 Income charged
Section 618 Person liable