Income Tax (Trading and Other Income) Act 2005, Introductory Text is up to date with all changes known to be in force on or before 03 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
An Act to restate, with minor changes, certain enactments relating to income tax on trading income, property income, savings and investment income and certain other income; and for connected purposes.
[24th March 2005]
Be it enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—
Modifications etc. (not altering text)
C1Act modified (with effect as mentioned in reg. 1(2) of the amending S.I.) by The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), reg. 96 (as amended (1.9.2009) by S.I. 2009/2036, reg. 31)
C2Ss. 23A-23H modified (16.11.2017) (with application in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 12 para. 1(1)
C3Act applied in part (with modifications) (with effect as mentioned in reg. 1(2) of the amending S.I.) by The Corporation Tax (Taxation of Films) (Transitional Provisions) Regulations 2007 (S.I. 2007/1050), regs. 3-12 (as amended (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 2 para. 131 (with Sch. 2 Pts. 1, 2))
C4Act modified (1.4.2010) by Income Tax Act 2007 (c. 3), s. 564M(1) (as inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), Sch. 2 para. 14(1) (with Sch. 9 paras. 1-9, 22))
C5Act applied (1.4.2010) by Income Tax Act 2007 (c. 3), s. 681BD(3) (as inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 4 para. 3 (with Sch. 9 paras. 1-9, 22))
C6Act applied (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), Sch. 9 para. 41(3) (with Sch. 9 paras. 1-9, 22)
C7Act modified by 2016 c. 24, Sch. 22 para. 13(2A) (as inserted (with effect in accordance with Sch. 18 paras. 2-13 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 18 para. 28(7))
C8Act: power to amend conferred (26.10.2018) by Nuclear Safeguards Act 2018 (c. 15), ss. 2(1)(b), 6(2) (with ss. 2(6), 5(3)); S.I. 2018/1079, reg. 2(c)
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