Part 2 – Trading income (ss 3-259)

Contents

Chapter 1 – Introduction (ss 3-4) 2 sections
Chapter 2 – Income taxed as trade profits (ss 5-23H) 33 sections
Chapter 3 – Trade profits: basic rules (ss 24-31) 13 sections
Chapter 3A – Trade Profits: Cash Basis (ss 31A-31F) 6 sections
Chapter 4 – Trade profits: rules restricting deductions (ss 32-55B) 31 sections
Chapter 5 – Trade profits: rules allowing deductions (ss 56-94AA) 47 sections
Chapter 5A – Trade Profits: Deductions Allowable at a Fixed Rate (ss 94B-94I) 8 sections
Chapter 6 – Trade profits: receipts (ss 95-106) 17 sections
Chapter 6A – Trade Profits: Amounts not Reflecting Commercial Transactions (ss 106A-106E) 5 sections
Chapter 7 – Trade profits: gifts to charities etc. (ss 107-110) 4 sections
Chapter 8 – Trade profits: herd basis rules (ss 111-129) 20 sections
Chapter 9 – Trade profits: sound recordings (ss 130-144) 23 sections
Chapter 10 – Trade profits: certain telecommunication rights (ss 144A-148) 5 sections
Chapter 10A – Leases of plant or machinery: special rules for long funding leases (ss 148ZA-148J) 20 sections
Chapter 11 – Trade profits: other specific trades (ss 148K-172ZE) 33 sections
Chapter 11A – Trade profits: changes in trading stock (ss 172A-172F) 7 sections
Chapter 12 – Trade profits: valuation of stock and work in progress on cessation of trade (ss 173-186) 14 sections
Chapter 13 – Deductions from profits: unremittable amounts (ss 187-191) 6 sections
Chapter 14 – Disposal and acquisition of know-how (ss 191A-195) 5 sections
Chapter 15 – Basis periods (ss 196-220) 26 sections
Chapter 16 – Averaging profits of farmers and creative artists (ss 221-225) 7 sections
Chapter 16ZA – Compensation for Compulsory Slaughter of Animals (ss 225ZA-225ZG) 8 sections
Chapter 16A – Oil Activities (ss 225ZH-225V) 23 sections
Chapter 17 – Adjustment income (ss 226-240) 20 sections
Chapter 17A – Cash Basis: Adjustments for Capital Allowances (ss 240A-240E) 6 sections
Chapter 18 – Post-cessation receipts (ss 241-257) 17 sections
Chapter 19 – Supplementary (ss 258-259) 2 sections

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