Taxation in the United Kingdom/Definitions/Profession

The meaning of the word Profession is extended by Section 6(4) of the Income and Corporation Taxes Act 1988 to include vocation in Sections 74(1), 79(1), 79A(1), 79B(1), 83A(1), 84(1), 86(1), 86A(2)(a), 87(1), (2) and (4), 88, 89, 90(1) and (3), 94(1), 100(2)(b), 101, 102, 401(1), 491(10), 577(7)(b), 579(2), 588(3), 589A(8) and 817(2) of ICTA and in paragraph 5(11) of Schedule 30 to ICTA.

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