Part 2Trading income
Chapter 9Trade profits: F1. . . sound recordings
Annotations:
Amendments (Textual)
Introduction
133Meaning of “relevant period”
In this Chapter “relevant period”, in relation to a trade, means—
a
a period of account of the trade, or
b
if no accounts of the trade are drawn up for a period, F2... a tax year.
Pt. 2 Ch. 9: words in heading repealed (with effect as mentioned in ss. 46, 47 of the repealing Act) by Finance Act 2006 (c. 25), s. 178, {Sch. 26 Pt. 3(4) Note 1}