[16A Voluntary office-holders: compensation for lost profits]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[16A  Voluntary office-holders: compensation for lost profits]

[(1)     This section applies if a payment is made by a relevant authority to a person where—

(a)     the person holds a voluntary office with the authority,

(b)     the person carries out the duties of the office in a period in which he or she also

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