592 Further provision about elections for spreading: instalments
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

592  Further provision about elections for spreading: instalments

(1)     If the person liable under section 587—

(a)     is a non-UK resident, and

(b)     receives the proceeds of sale in instalments,

the amount chargeable in respect of each instalment

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