http://www.legislation.gov.uk/ukpga/2005/5/section/191A
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
Expert Participation
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)
Part 2Trading income
Chapter 14Disposal and acquisition of know-how
191AF1Chapter not to apply where cash basis used
Nothing in this Chapter applies in calculating the profits of a trade on the cash basis.