Income Tax (Trading and Other Income) Act 2005
2005 CHAPTER 5
ANNEX 2: DESTINATION OF REWRITTEN EXTRA-STATUTORY CONCESSIONS:
| ESC Number | Description | See Annex 1 |
|---|---|---|
| A29 | Farming and market gardening: relief for fluctuating profits | Change 59 |
| A30 | Interest on damages for personal injuries (foreign court awards) | Change 125 |
| A34 | Ulster savings certificates: certificates encashed after death of registered holder | Change 113 |
| A46 | Variable purchased life annuities: carry forward of excess of capital element | Changes 118 and 119 |
| A55 | Arrears of foreign pensions | Change 139 |
| A96 (part) | Old life insurance policies: insurer stopping collection of premiums | Change 89 |
| B29 | Treatment of income from caravan sites where there is both trading and associated letting income | Change 3 |
| B38 | Tax concessions on overseas debts | Change 50 |
| B42 (part) | “Free gifts” and insurance contracts | Change 91 |
| B53 (part) | Non residents and gains on life insurance policies | Changes 88 and 157 |
| B54 | Tax relief for expenditure on films, tapes and discs confirmed | Change 38 |
