1037.This section applies the Chapter not only to trades but also to professions and vocations. It is based on section 782(10) of ICTA. There is no corresponding provision in Chapter 3 of Part 19 of CTA 2010, which omits all references to companies carrying on professions or vocations. See the commentary on section 837 of CTA 2010 and Change 4 in Annex 1 to the explanatory notes on that Act.
Section 681CA: Professions and vocations