C1Part 3Trading income
Annotations:
Modifications etc. (not altering text)
Chapter 9Trade profits: other specific trades
Credit unions
133Annual payments paid by a credit union
In calculating the profits of a credit union's trade, no deduction is allowed for annual payments made by the credit union.
Pt. 3 modified (1.1.2010) by Northern Rock plc (Tax Consequences) Regulations 2009 (S.I. 2009/3227), regs. 1, 4(1)