http://www.legislation.gov.uk/ukpga/2005/5/section/589
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)
Part 5Miscellaneous income
Chapter 2Receipts from intellectual property
Sales of patent rights
589Person liable for tax under section 587
The person liable for any tax charged under section 587 is the seller of the patent rights.