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

Part 3 U.K. Property income

Chapter 12 U.K. Supplementary

F1 362 Effect of company starting or ceasing to be within charge to income tax U.K.

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Textual Amendments

F1 S. 362 omitted (6.4.2020) by virtue of Finance Act 2019 (c. 1), Sch. 5 paras. 8, 35 (with Sch. 5 para. 36)