Section 225C: Meaning of “ring fence income”
704.This section sets out the meaning of “ring fence income” for the purposes of the Chapter. It is based on section 502(1) of ICTA and section 62(2) of FA 1991.
704.This section sets out the meaning of “ring fence income” for the purposes of the Chapter. It is based on section 502(1) of ICTA and section 62(2) of FA 1991.