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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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This is the original version (as it was originally enacted).

Taxes Management Act 1970 (c. 9)

This section has no associated Explanatory Notes

380In section 118(1) (interpretation) after the definition of “ITEPA 2003” insert—

““ITTOIA 2005” means the Income Tax (Trading and Other Income) Act 2005,”.

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