Part 2U.K.Trading income

[F1CHAPTER 5AU.K.Trade profits: deductions allowable at a fixed rate

Textual Amendments

F1Pt. 2 Ch. 5A inserted (with effect in accordance with Sch. 5 para. 6 of the amending Act) by Finance Act 2013 (c. 29), Sch. 5 para. 2

IntroductionU.K.

94BProfessions and vocationsU.K.

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