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 (Trading and Other Income) Act 2005 section 142A
Deferred income agreements which exist when deduction made
Section 142A dealt with the tax treatment of deferred income agreements that were in existence at the time a deduction was made, but this section was repealed with effect from 1 January 2007.
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.