http://www.legislation.gov.uk/ukpga/2005/5/section/767
Income Tax (Trading and Other Income) Act 2005
An Act to restate, with minor changes, certain enactments relating to income tax on trading income, property income, savings and investment income and certain other income; and for connected purposes.
text
text/xml
en
Statute Law Database
2024-05-20
Expert Participation
2024-03-25
Income Tax (Trading and Other Income) Act 2005
s. 7A-7D
Finance Act 2022
Sch. 1
para. 3
Income Tax (Trading and Other Income) Act 2005
s. 31E(4)
Finance Act 2022
Sch. 1
para. 7(3)
Sch. 1
para. 61(1)
Income Tax (Trading and Other Income) Act 2005
s. 24A and cross-heading
Finance Act 2024
Sch. 10
para. 2
Sch. 10
para. 48-50
Sch. 10
para. 47
Income Tax (Trading and Other Income) Act 2005
s. 25C
Finance Act 2024
Sch. 10
para. 5
Sch. 10
para. 48-50
Sch. 10
para. 47
Income Tax (Trading and Other Income) Act 2005
s. 25B
Finance Act 2024
Sch. 10
para. 11
Sch. 10
para. 48-50
Sch. 10
para. 47
Income Tax (Trading and Other Income) Act 2005
s. 649(1A)
(1B)
Finance (No. 2) Act 2023
Sch. 2
para. 11(2)
Sch. 2
para. 14(3)(a)
Income Tax (Trading and Other Income) Act 2005
s. 679(3A)
Finance (No. 2) Act 2023
Sch. 2
para. 11(5)(b)
Sch. 2
para. 14(3)(a)
Income Tax (Trading and Other Income) Act 2005
s. 679A(3A)
Finance (No. 2) Act 2023
Sch. 2
para. 11(6)(b)
Sch. 2
para. 14(3)(a)
Income Tax (Trading and Other Income) Act 2005
s. 680(1A)
Finance (No. 2) Act 2023
Sch. 2
para. 11(7)(a)
Sch. 2
para. 14(3)(a)
Part 6Exempt income
Chapter 9Other income
F1...
Annotations:
Amendments (Textual)
F1767Power to amend references to the Directive by order
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Ss. 757-767 and cross-heading repealed (with effect in accordance with s. 34(8) of the amending Act) by Finance Act 2021 (c. 26), s. 34(1)(a)