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Link to original content: http://www.legislation.gov.uk/ukpga/2005/5/notes/division/5/2/19/2/data.xml
http://www.legislation.gov.uk/ukpga/2005/5/notes/division/5/2/19/2Income taxTaxLegal servicesLegislationIncomeExplanatory Notes to Income Tax (Trading and Other Income) Act 2005Inland RevenueKing's Printer of Acts of Parliament2020-04-20 <Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/5" id="c00001" Class="UnitedKingdomPublicGeneralAct" Year="2005" Number="0005">Income Tax (Trading and Other Income) Act 2005</Citation> 5 24 March 2005 Commentary on Sections<CitationSubRef id="c00045" URI="http://www.legislation.gov.uk/id/ukpga/2005/5/part/2" CitationRef="c00001" SectionRef="part-2">Part 2</CitationSubRef>: Trading income<CitationSubRef id="c01329" URI="http://www.legislation.gov.uk/id/ukpga/2005/5/part/2/chapter/18" CitationRef="c00045" SectionRef="part-2-chapter-18">Chapter 18</CitationSubRef>: Post-cessation receipts <CitationSubRef id="c01331" URI="http://www.legislation.gov.uk/id/ukpga/2005/5/section/241" CitationRef="c00001" SectionRef="section-241">Section 241</CitationSubRef>: Professions and vocations 977 This section makes it unnecessary to specify repeatedly that the rules in this Chapter apply to a profession or vocation as well as a trade. It is new.