Income Tax (Trading and Other Income) Act 2005
2005 CHAPTER 5
Commentary on Sections
Part 2: Trading income
Chapter 6: Trade Profits: Receipts
Section 95: Profession and vocations
387.This section makes it unnecessary to specify repeatedly that the rules in this Chapter (apart from section 105) apply to a profession or vocation as well as to a trade. The section is new.
- Previous
- Explanatory Notes Table of contents
- Next