trading income definition
trading income means, in relation to any trade, the income which falls or would fall to be included in respect of the trade in the total profits of the company; and
trading income. , in relation to a CFC, means income brought into account in determining the CFC's assumed total profits for the accounting period in question on the basis that it would be chargeable to corporation tax under Part 3 of CTA 2009 (trading income).
trading income. , in relation to a CFC, means income brought into account in determining the CFC's trading profits for the accounting period in question,
More Definitions of trading income
trading income means profits which, if chargeable to corporation tax, would be chargeable under Chapter 2 of Part 3 of CTA 2009(7) and are—