[312I Interpretation of Chapter 10A]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[312I  Interpretation of Chapter 10A]

[(1)     In this Chapter—

“company” has the meaning given by section 170(9) of TCGA 1992;

“trade” means any trade which is conducted on a commercial basis and with a view to the realisation of profits.

(2)     In this Chapter—

(a)     references to

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