Income Tax Act 2007 (c. 3)

[F1 Part 12A U.K. Sale and lease-back etc]

Textual Amendments

F1 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)

[F2 Chapter 3 U.K. Leased trading assets

Textual Amendments

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 U.K.

681CA Professions and vocations U.K.

In this Chapter a reference to a trade includes a reference to a profession or vocation.]