- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (13/08/2009)
- Gwreiddiol (Fel y'i Deddfwyd)
Income Tax (Trading and Other Income) Act 2005
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Point in time view as at 13/08/2009.
Changes to legislation:
There are currently no known outstanding effects for the Income Tax (Trading and Other Income) Act 2005, Section 183.
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183Meaning of “work in progress”U.K.
This
adran has no associated
Nodiadau Esboniadol
(1)In this Chapter “work in progress” means services performed in the ordinary course of the profession or vocation—
(a)the performance of which is wholly or partly completed at the time of the cessation, and
(b)for which it would be reasonable to expect that a charge would be made if there were no cessation and, in the case of partly completed services, their performance were fully completed,
and includes any article produced, and any material used, in the performance of any such services.
(2)In this Chapter references to the transfer of work in progress include the transfer of any benefits and rights which accrue, or might reasonably be expected to accrue, from the performance of any such services.
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