http://www.legislation.gov.uk/ukpga/2005/5/section/128/2013-04-01Income Tax (Trading and Other Income) Act 2005An 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.texttext/xmlenStatute Law Database2024-05-30Expert Participation2013-04-01Part 2Trading incomeChapter 8Trade profits: herd basis rulesSupplementaryF1128Information if election made. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .