Part 2Trading income
C1Chapter 15Basis periods
Annotations:
Modifications etc. (not altering text)
Introduction
196Professions and vocations
The provisions of this Chapter apply to professions and vocations as they apply to trades.
The provisions of this Chapter apply to professions and vocations as they apply to trades.
Pt. 2 Ch. 15 excluded (14.2.2006 with effect as mentioned in reg. 1(2) of the amending S.I.) by S.I. 1997/2681 reg. 6(1)(a) as amended by The Lloyd's Underwriters (Scottish Limited Partnerships) (Tax) (Amendment) Regulations 2006 (S.I. 2006/111), reg. 8