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Income Tax (Trading and Other Income) Act 2005

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Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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06/04/2005- Amendment

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There are currently no known outstanding effects for the Income Tax (Trading and Other Income) Act 2005, Paragraph 597.

This section has no associated Explanatory Notes

597U.K.In section 399(1)(b) (employment-related loans: interest treated as paid) omit “under Case VI of Schedule D”.

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