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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

Income Tax Act 2007
Charge to tax

Section 616 | Charge to tax on accrued income profits

From legislation.gov.uk

16 September 2026

Income tax is charged on accrued income profits.

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