818 Election for alternative method of calculating profits
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

818  Election for alternative method of calculating profits

(1)     An individual may elect for the alternative method of calculating profits given in sections 816 and 817 to apply if—

(a)     the individual qualifies for [qualifying care] relief for a tax year,

(b)

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