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Income Tax (Trading and Other Income) Act 2005

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847General provisions

This adran has no associated Nodiadau Esboniadol

(1)In this Act persons carrying on a trade in partnership are referred to collectively as a “firm”.

(2)The provisions of this Part are expressed to apply to trades but unless otherwise indicated (whether expressly or by implication) also apply—

(a)to professions, and

(b)in the case of this section and sections 849, 850, 857 and 858 to businesses that are not trades or professions.

(3)In those sections as applied by subsection (2)(b)—

(a)references to a trade are references to a business, and

(b)references to the profits of a trade are references to the income arising from a business.

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