Assessing and coding the Business details for sole traders and partnerships MOD F 043-03060020
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Social Security Guide, 1.1.S.225, Sole trader
Social Security Guide, 4.7.1.10, General Provisions for Sole Traders & Partnerships
Social Security Guide, 1.1.U.30, Unemployed (JSP)
Social Security Guide, 4.1, Deprivation of Income & Assets
Social Security Guide, 4.7.1.20, Assessment of Income for Sole Traders & Partnerships
Social Security Guide, 4.7.1.40, Assessment of Assets for Sole Traders
Social Security Guide, 4.7.1.50, Assessment of Assets for Partnerships
Legislation
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- section 1072, General meaning of ordinary income
- section 1075(1), Permissible reductions of business income
- section 11(1), Assets test definitions
- section 9(1), Financial asset
- section 1121(1), Effect of charge or encumbrance on value of asset
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997