Part 3 Trading income

1. Unpaid remuneration
2. Employee benefit contributions
3. ...
4. Crime-related payments
5. Tenants under taxed leases
6. Seconded employees
7. Training courses for employees
8. Contributions to urban regeneration companies
9. Local enterprise agencies
10. Expenses connected with patents, designs and trade marks
11. Payments to Export Credits Guarantee Department
12. Reverse premiums
13. Sums recovered under insurance policies etc.
14. Meaning of “designated educational establishment”
15. Films and sound recordings
16. Certain telecommunication rights
17. Dealers in securities etc: taxation of amounts taken to reserves
18. Purchase or sale of woodlands
19. Ministers of religion
20. Waste disposal
21. Valuation of trading stock on cessation
22. Apportionment of profits or losses to tax years before tax year 2005-06
23. Treatment of business start-up payments received in an overlap period
24. Profits or losses of a trade, profession or vocation previously chargeable in accordance with section 65(1) of ICTA
25. Profits of mines, quarries and other concerns not chargeable by reference to a basis period
26. Overlap profit: pre-April 1994 trades, professions and vocations
27. Averaging profits of farmers and creative artists
28. Adjustment on change of basis
29. Post-cessation receipts