There are currently no known outstanding effects for the Income Tax (Trading and Other Income) Act 2005, Section 608H.
(1)In this Chapter “intangible property” means any property except—
(a)tangible property,
(b)an estate, interest or right in or over land,
(c)a right in respect of anything within paragraph (a) or (b),
(d)a financial asset,
(e)a share or other right in relation to the profits, governance or winding up of a company, or
(f)any property of a prescribed description.
(2)In this section—
“financial asset” has the meaning given by section 806 of CTA 2009;
“prescribed” means prescribed by regulations made by the Treasury.]
Textual Amendments
F1Pt. 5 Ch. 2A inserted (with effect in accordance with Sch. 3 para. 7 of the amending Act) by Finance Act 2019 (c. 1), Sch. 3 para. 4 (with Sch. 3 para. 8)
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
