Income Tax (Trading and Other Income) Act 2005 (c. 5)

Part 10 U.K. General provisions

Chapter 1 U.K. Introduction

864 Overview of Part 10 U.K.

This Part —

(a) contains general rules which are of wider application than to a particular Part of this Act including certain calculation rules (see Chapter 2), and

(b) deals with supplementary matters including general definitions (see Chapter 3).