There are currently no known outstanding effects for the Income Tax (Trading and Other Income) Act 2005, Section 608J.
(1)Section 608A does not apply in relation to a person for a tax year if the total value of the person's UK sales in that tax year does not exceed £10,000,000.
(2)Where—
(a)a person (A), or a person connected with A, receives or is entitled to an amount (whether of a revenue or capital nature), and
(b)the amount relates (wholly or in part, and directly or indirectly) to the provision of services, goods or other property constituting UK sales,
the UK sales are regarded for the purposes of subsection (1) as A's UK sales.]
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.
