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Changes over time for: Section 608Z


Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Version Superseded: 05/11/2019
Status:
Point in time view as at 12/02/2019. This version of this provision has been superseded.

Status
You are viewing this legislation item as it stood at a particular point in time. A later version of this or provision, including subsequent changes and effects, supersedes this version.
Note the term provision is used to describe a definable element in a piece of legislation that has legislative effect – such as a Part, Chapter or section.
Changes to legislation:
There are currently no known outstanding effects for the Income Tax (Trading and Other Income) Act 2005, Section 608Z.

Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
[608ZInterpretation of Chapter: generalU.K.
This section has no associated Explanatory Notes
In this Chapter—
“arrangements” includes any agreement, understanding, scheme, transaction or series of transactions (whether or not legally enforceable);
“the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs;
“control group” has the meaning given by section 608S;
“double taxation arrangements” means arrangements that have effect under section 2(1) of TIOPA 2010;
“full treaty territory” has the meaning given by section 608E;
“intangible property” has the meaning given by section 608H;
“related”: references to two persons being related are to be read in accordance with section 608T;
“resident”: references to being resident in a territory are to be read in accordance with section 608D;
“UK-derived amount” has the meaning given by section 608F;
“UK sales” has the meaning given by section 608F.]
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