Income Tax (Trading and Other Income) Act 2005 (c. 5)

Part 2 U.K. Trading income

Chapter 18 U.K. Post-cessation receipts

Modifications etc. (not altering text)

C1 Pt. 2 Ch. 18 applied (with modifications) (22.7.2020) by Finance Act 2020 (c. 14), Sch. 16 para. 2(3)(a)

Introduction U.K.

241 Professions and vocations U.K.

The provisions of this Chapter apply to professions and vocations as they apply to trades.