[517E Disposals within section 517D: profits treated as trading profits]
Income Tax Act 2007 (2007 c 3) | Legislation

[517E  Disposals within section 517D: profits treated as trading profits]

[(1)     The relevant amount is to be treated for income tax purposes as profits of a trade carried on by the chargeable person.

(2)     If the chargeable person is non-UK resident, that trade is the chargeable person's trade of dealing in or

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