[783AA “Relevant trade” of an individual]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[Basic definitions]

[783AA  “Relevant trade” of an individual]

[(1)     For the purposes of this Chapter, a trade carried on by an individual is a “relevant trade” of the individual for a tax year if—

(a)     the individual

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