Section 24 Professions and vocations
Apart from section 30 (animals kept for trade purposes), the provisions of this Chapter apply to professions and vocations as they apply to trades.
Notes on Professions and vocations
Textual amendments
- F1
S. 24 cross-heading inserted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 10 paras. 10, 47 (with Sch. 10 paras. 48-50)