# Income Tax (Trading and Other Income) Act 2005, Section 56: Professions and vocations

Extent: E+W+S+N.I.

Apart from sections 87 to 90 (scientific research and expenses connected with patents, designs and trade marks) and section 97A (cash basis: value of trading stock on cessation of trade), the provisions of this Chapter apply to professions and vocations as they apply to trades.

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Source: https://www.legislation.gov.uk/ukpga/2005/5/section/56 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-56
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.