F1Part 12ASale and lease-back etc
Annotations:
Amendments (Textual)
F2Chapter 3Leased trading assets
Annotations:
Amendments (Textual)
F2
Pt. 12A Ch. 3 inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 4 para. 4 (with Sch. 9 paras. 1-9, 22)
Application of the Chapter
681CAProfessions and vocations
In this Chapter a reference to a trade includes a reference to a profession or vocation.
Pt. 12A inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 4 para. 2 (with Sch. 9 paras. 1-9, 22)