Exemptions (ss 478-489)

Contents

Section 478 – Exemption for profits etc of charitable trades [CTA 2010 s 478] Section commentary
Section 479 – Meaning of “charitable trade” [CTA 2010 s 479] Section commentary
Section 480 – Exemption for profits of small-scale trades [CTA 2010 s 480] Section commentary
Section 481 – Exemption from charges under provisions to which section 1173 applies [CTA 2010 s 481] Section commentary
Section 482 – Condition as to trading and miscellaneous incoming resources [CTA 2010 s 482] Section commentary
Section 483 – Exemption for profits from fund-raising events [CTA 2010 s 483] Section commentary
Section 484 – Exemption for profits from lotteries [CTA 2010 s 484] Section commentary
Section 485 – Exemption for property income etc [CTA 2010 s 485] Section commentary
Section 486 – Exemption for investment income and non-trading profits from loan relationships [CTA 2010 s 486] Section commentary
Section 487 – Exemption for public revenue dividends [CTA 2010 s 487] Section commentary
Section 488 – Exemption for certain miscellaneous income [CTA 2010 s 488] Section commentary
Section 489 – Exemption for income from estates in administration [CTA 2010 s 489] Section commentary

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