http://www.legislation.gov.uk/ukpga/2005/5/section/877/2016-09-15Income Tax (Trading and Other Income) Act 2005An 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.texttext/xmlenStatute Law Database2024-05-30Expert Participation2016-09-15Part 10General provisionsChapter 3Supplementary and general provisionsInterpretation877Meaning of grossing upF1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .