Commentaries

Tax Memo


 CHAPTER 3   Chargeable profits  


 SECTION 1   Establishing chargeable profits 

3000
Having established that an activity is a business, the next step is to determine the chargeable profits arising. This section deals with the general rules for the adjustment of profits and applies equally to companies, sole traders and partnerships.
For rules specific to companies see ¶7000 onwards and for individuals ¶21000 onwards.

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