Part 3 – Trading Income (ss 34-201)

Contents

Chapter 1 – Introduction (s 34) 1 section
Chapter 2 – Income taxed as trade profits (ss 35-45) 13 sections
Chapter 3 – Trade profits: basic rules (ss 46-52) 8 sections
Chapter 4 – Trade profits: rules restricting deductions (ss 53-60A) 11 sections
Chapter 5 – Trade Profits: Rules Allowing Deductions (ss 61-92A) 35 sections
Chapter 6 – Trade profits: receipts (ss 93-104) 12 sections
Chapter 6A – Trade profits: R&D expenditure credits (ss 104A-104Y) 28 sections
Chapter 7 – Trade profits: gifts to charities etc. (ss 105-108) 4 sections
Chapter 8 – Trade profits: herd basis rules (ss 109-127) 19 sections
Chapter 8A – Compensation for compulsory slaughter of animals (ss 127A-127G) 7 sections
Chapter 9 – Trade profits: other specific trades (ss 128-155) 49 sections
Chapter 10 – Trade Profits: Changes in Trading Stock (ss 156-161) 6 sections
Chapter 11 – Trade Profits: Valuation of Stock on Cessation of Trade (ss162-171) 10 sections
Chapter 12 – Deductions from profits: unremittable amounts (ss 172-175) 4 sections
Chapter 13 – Disposal and acquisition of know-how (ss 176-179) 4 sections
Chapter 14 – Adjustment on change of basis (ss 180-187) 8 sections
Chapter 15 – Post-cessation receipts (ss 188-200) 13 sections
Chapter 16 – Priority rules (ss 201) 1 section

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