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 783
General disregard of exempt income for income tax purposes
Section 783 establishes the general rule that income which is exempt from income tax under Part 6 of the Act should be completely disregarded for all other income tax purposes, while setting out specific exceptions to that rule.
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.