Chapter 2 Income taxed as trade profits
- Charge to tax on trade profits
- Trades and trade profits
- Starting and ceasing to trade
- Trading income and property income
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)