870 Crime-related payments: non-trades and non-property businesses
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

Crime-related payments

870  Crime-related payments: non-trades and non-property businesses

(1)     This section—

(a)     applies for the purpose of calculating profits or other income charged to income tax, but

(b)     does not apply for the purpose of calculating the profits of a trade, profession or vocation or of

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