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131Part 20 claim — Formerly known as a third party proceedings/counterclaim. Under the Civil Procedure Rules, any claim other than a claim by a claimant against a defendant. This includes: • A counterclaim by a defendant against the claimant or against the claimant …
132Part 3 of the Income Tax (Trading and Other Income) Act 2005 — The statutory provision under which individuals are subject to income tax in the UK in respect of profits from property. Part 3 of the Income Tax (Trading and Other Income) Act 2005 came into force on 6 April 2005 and partially replaces Schedule… …
