Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxes Consolidation Act 1997 Schedule 22 paragraph 5
Computing the aggregate income
Paragraph 5 of Schedule 22 sets out how to determine a company's income for a specified period by aggregating its trading profits, other income, and capital profits, and then deducting specified losses, allowances, and other amounts.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.