BIM14015 - Trading income: interpretation - 鈥榯rade鈥� or 鈥榖usiness鈥�
Where the word 鈥榯rade鈥� or the word 鈥榖usiness鈥� is used in this manual it should be read, for Income Tax purposes, as covering professions and vocations except in BIM20055 onwards and elsewhere where the context requires.