Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax Act 2007 section 806
Calculation of amount of income treated as received by the individual
Section 806 sets out a five-step calculation for determining the amount of income that an individual is treated as receiving in a tax year under the licence-related trading loss anti-avoidance rules.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.