http://www.legislation.gov.uk/ukpga/2005/5/schedule/2/paragraph/151
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.
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Statute Law Database
2024-05-20
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2024-03-25
Income Tax (Trading and Other Income) Act 2005
s. 7A-7D
Finance Act 2022
Sch. 1
para. 3
Income Tax (Trading and Other Income) Act 2005
s. 31E(4)
Finance Act 2022
Sch. 1
para. 7(3)
Sch. 1
para. 61(1)
Income Tax (Trading and Other Income) Act 2005
s. 24A and cross-heading
Finance Act 2024
Sch. 10
para. 2
Sch. 10
para. 48-50
Sch. 10
para. 47
Income Tax (Trading and Other Income) Act 2005
s. 25C
Finance Act 2024
Sch. 10
para. 5
Sch. 10
para. 48-50
Sch. 10
para. 47
Income Tax (Trading and Other Income) Act 2005
s. 25B
Finance Act 2024
Sch. 10
para. 11
Sch. 10
para. 48-50
Sch. 10
para. 47
Income Tax (Trading and Other Income) Act 2005
s. 649(1A)
(1B)
Finance (No. 2) Act 2023
Sch. 2
para. 11(2)
Sch. 2
para. 14(3)(a)
Income Tax (Trading and Other Income) Act 2005
s. 679(3A)
Finance (No. 2) Act 2023
Sch. 2
para. 11(5)(b)
Sch. 2
para. 14(3)(a)
Income Tax (Trading and Other Income) Act 2005
s. 679A(3A)
Finance (No. 2) Act 2023
Sch. 2
para. 11(6)(b)
Sch. 2
para. 14(3)(a)
Income Tax (Trading and Other Income) Act 2005
s. 680(1A)
Finance (No. 2) Act 2023
Sch. 2
para. 11(7)(a)
Sch. 2
para. 14(3)(a)
SCHEDULES
SCHEDULE 2Transitionals and savings etc.
Part 11Foreign income: special rules
Relevant foreign income charged on remittance basis: delayed remittances
F1151
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