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Income Tax (Trading and Other Income) Act 2005

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There are currently no known outstanding effects for the Income Tax (Trading and Other Income) Act 2005, Cross Heading: .... Help about Changes to Legislation

F1...U.K.

Textual Amendments

F1S. 31A 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(a), 47 (with Sch. 10 paras. 48-50)

F131AConditions to be met for profits to be calculated on cash basisU.K.

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F231BRelevant maximumU.K.

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Textual Amendments

F2S. 31B 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(b), 47 (with Sch. 10 paras. 48-50)

F331CExcluded personsU.K.

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Textual Amendments

F3S. 31C 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. 16, 47 (with Sch. 10 paras. 48-50)

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