Search Legislation

Income Tax (Trading and Other Income) Act 2005

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Section 608Z

 Help about opening options

Version Superseded: 05/11/2019

Alternative versions:

Status:

Point in time view as at 12/02/2019. This version of this provision has been superseded. Help about Status

Changes to legislation:

There are currently no known outstanding effects for the Income Tax (Trading and Other Income) Act 2005, Section 608Z. Help about Changes to Legislation

[F1608ZInterpretation 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.]

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)

Back to top

Options/Help

You have chosen to open The Whole Act without Schedules

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?

You have chosen to open The Whole Act without Schedules as a PDF

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?