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Income Tax (Trading and Other Income) Act 2005
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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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