- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (16/11/2017)
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Income Tax (Trading and Other Income) Act 2005
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Changes over time for: Paragraph 51
Alternative versions:
- 06/04/2005- Amendment
- 16/11/2017
Point in time
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Point in time view as at 16/11/2017.
Changes to legislation:
There are currently no known outstanding effects for the Income Tax (Trading and Other Income) Act 2005, Paragraph 51.
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Nodiadau Esboniadol
51(1)This paragraph applies if any profits or losses arising out of land in the case of any concern specified in section 55(2) of ICTA—U.K.
(a)arose in the tax year 2004-05, and
(b)were calculated for that tax year otherwise than by reference to a basis period.
(2)For the purpose of determining the basis period for the tax year 2005-06 and subsequent tax years, the concern is treated as if it were a trade which was started to be carried on by a person on 6th April 2005.
(3)Paragraph 48 of this Schedule applies in relation to any case to which this paragraph applies as if references to a basis period for a tax year (an “earlier tax year”) before the tax year 2005-06 were references to that earlier tax year.
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