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  1. Home
  2. Tax Legislation
  3. INCOME, CORPORATION AND CAPITAL GAINS TAXES
  4. STATUTES - Key Statutes
  5. INCOME TAX (TRADING AND OTHER INCOME) ACT 2005
  6. PART 2 – TRADING INCOME (s. 3)
  7. Chapter 11 – Trade Profits: Other Specific Trades (s. 148K)

Chapter 11 – Trade Profits: Other Specific Trades (s. 148K)

Contents:

  • CASH BASIS ACCOUNTING (s. 148K)
  • DEALERS IN SECURITIES ETC. (s. 149)
  • 154A Certain non-UK residents with interest on 3½% War Loan 1952 Or After
  • PERSONS AUTHORISED FOR PURPOSES OF FISMA 2000 (s. 155)
  • DEALERS IN LAND ETC. (s. 156)
  • MINISTERS OF RELIGION (s. 159)
  • BARRISTERS AND ADVOCATES (s. 160)
  • MINERAL EXPLORATION AND ACCESS (s. 161)
  • PERSONS LIABLE TO POOL BETTING DUTY (s. 162)
  • INTERMEDIARIES TREATED AS MAKING EMPLOYMENT PAYMENTS (s. 163)
  • MANAGED SERVICE COMPANIES (s. 164A)
  • WORKER’S SERVICES PROVIDED TO PUBLIC SECTOR THROUGH INTERMEDIARY (s. 164B)
  • WASTE DISPOSAL (s. 165)
  • CEMETERIES AND CREMATORIA: INTERESTS IN LAND (s. 169)
  • CREMATORIA: NICHES, MEMORIALS AND INSCRIPTIONS (s. 172ZA)

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