[23A Application of section 23E: conditions]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[Trading income provided through third parties]

[23A  Application of section 23E: conditions]

[(1)     Section 23E (tax treatment of relevant benefits) applies if Conditions A to E are met.

(2)     Condition A is that a person (“T”) is or has been carrying on a trade (the “relevant trade”) alone or in partnership.

(3)     Condition B is that—

(a)     there is an arrangement (“the arrangement”) in connection with the relevant trade to which T is a party or which otherwise (wholly or partly) covers or relates

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