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Contents

Legislation

Income Tax Act 2007

Chapter 4 Sales of occupation income

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Crossheading Introduction
Crossheading Charge on sale of occupation income
Crossheading Further provisions relevant to the charge
Crossheading Exemption for sales of going concerns
Crossheading Recovery of tax
Crossheading Power to obtain information
Crossheading Interpretation

Part 13 Tax avoidance
Chapter 4 Sales of occupation income

Chapter 4 Sales of occupation income

From legislation.gov.uk

Contents

Crossheading Introduction
Crossheading Charge on sale of occupation income
Crossheading Further provisions relevant to the charge
Crossheading Exemption for sales of going concerns
Crossheading Recovery of tax
Crossheading Power to obtain information
Crossheading Interpretation