Introduction Overview Overview Section 36: Introduction to Chapter
158.This section provides an overview of the Chapter and also includes provision about the meaning of references to “trade” and “carrying on a trade” . In particular it carries forward the effect of sections 6(4)(b) and 834(2) of ICTA in providing that a “trade” includes an office. It is based on sections 6(4), 393(10), 393A(9) and 834(2) of ICTA.