Income Tax (Trading and Other Income) Act 2005 (c. 5)

Part 2 U.K. Trading income

[F1 Chapter 3A U.K. Trade profits: cash basis]

Textual Amendments

F1 Pt. 2 Ch. 3A inserted (with effect in accordance with Sch. 4 paras. 56, 57 of the amending Act) by Finance Act 2013 (c. 29), Sch. 4 para. 5

F2 ... U.K.

Textual Amendments

F2 S. 31D and cross-heading omitted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 10 paras. 6(c), 47 (with Sch. 10 paras. 48-50)

F2 31D Effect of election under section 25A U.K.

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