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Income Tax (Trading and Other Income) Act 2005
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Changes over time for: Section 229
Version Superseded: 17/07/2013
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- 06/04/2005- Amendment
- 07/04/2005
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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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