This section contains the following:
| BIM40051 | Receipts: Whether trading income |
| BIM40055 | Receipts: Excluded revenue: liability |
| BIM40060 | Receipts: Particular types of transaction |
| BIM40065 | Receipts: If excluded may still be liable |
| BIM40070 | Receipts: Recognition of incomings |
| BIM40075 | Receipts: When are they earned? |
| BIM40080 | Receipts: Case law |
| BIM40085 | Receipts: Possible future repayment |
| BIM40090 | Receipts: Anticipation of profits |
| BIM40095 | Receipts: Foreign exchange gains and losses |
