http://www.legislation.gov.uk/id/ukpga/2005/5/schedule/1

http://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/117

Income Tax (Trading and Other Income) Act 2005

An Act to restate, with minor changes, certain enactments relating to income tax on trading income, property income, savings and investment income and certain other income; and for connected purposes.