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Chapter 9 Trade profits: other specific trades

United Kingdom

  1. Dealers in securities etc
  2. Insurers
  3. Building societies
  4. Registered societies
  5. Credit unions
  6. Banking companies
  7. Dealers in land etc
  8. Mineral exploration and access
  9. Companies liable to pool betting duty
  10. Intermediaries treated as making employment payments
  11. Managed service companies
  12. Worker's services provided through intermediary to public authority or medium or large client
  13. Waste disposal
  14. Cemeteries and crematoria: interests in land
  15. Crematoria: niches, memorials and inscriptions
  16. Sound recordings
  17. Reserves of marketing authorities etc

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)