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Income Tax Act 2007
Part 12
Chapter 2
Charge to tax

Section 616 Charge to tax on accrued income profits

Income tax is charged on accrued income profits.

← Section 615

Section 616

Section 617 →

Legislation: Income Tax Act 2007
Citation: 2007 c. 3, section 616
Versions: Latest · As enacted
Official version: legislation.gov.uk

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Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives. legislation.gov.uk is the official version.

Not legal advice.

👋 Jason Cartwright
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