851Calculations etc. where firm has other income or lossesU.K.
This section has no associated Explanatory Notes
(1)This section applies if—
(a)sections 849 and 850 apply in relation to the profits or losses of a trade carried on by a firm, and
(b)the firm has other income or losses.
(2)Those sections also apply as if references to the profits or losses of the trade were references to the other income or losses.