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Income Tax (Trading and Other Income) Act 2005

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Changes over time for: Section 229

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Version Superseded: 17/07/2013

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Point in time view as at 07/04/2005. This version of this provision has been superseded. Help about Status

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There are currently no known outstanding effects for the Income Tax (Trading and Other Income) Act 2005, Section 229. Help about Changes to Legislation

229Income chargedU.K.
This section has no associated Explanatory Notes

(1)Tax is charged under this Chapter on the full amount of any adjustment income arising in the tax year.

(2)This is subject to—

(a)sections 237 to 239 (which provide for spreading of adjustment income), and

(b)Part 8 (foreign income: special rules).

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