Section 681CA: Professions and vocations
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.