Chapter 10 Trade profits: changes in trading stock
- Introduction
- Transfers of trading stock between trade and trader
- Other disposals and acquisitions not made in the course of trade
- Relationship with transfer pricing rules
Notes on Part 3
Modifications
- C1
Pt. 3 modified (1.1.2010) by Northern Rock plc (Tax Consequences) Regulations 2009 (S.I. 2009/3227), regs. 1, 4(1)