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Income Tax (Trading and Other Income) Act 2005

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Changes over time for: Section 609

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Point in time view as at 12/02/2019.

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There are currently no known outstanding effects for the Income Tax (Trading and Other Income) Act 2005, Section 609. Help about Changes to Legislation

609Charge to tax on films and sound recordings businessesU.K.

This section has no associated Explanatory Notes

(1)Income tax is charged on income from a business involving the exploitation of films or sound recordings where the activities carried on do not amount to a trade.

Such a business is referred to in this Chapter as a “non-trade business”.

(2)Expressions which are used in this Chapter and in Chapter 9 of Part 2 (trade profits: films and sound recordings) have the same meaning in this Chapter as they do in that Chapter.

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