http://www.legislation.gov.uk/id/ukpga/2005/5

Part 2Trading income

Chapter 3ATrade profits: cash basis

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F131CExcluded persons

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Annotations:

Amendments (Textual)

F1S. 31C omitted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 10 paras. 16, 47 (with Sch. 10 paras. 48-50)