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Status:
Point in time view as at 13/09/2018.
Changes to legislation:
There are currently no known outstanding effects for the Taxation (Cross-border Trade) Act 2018, Cross Heading: Income Tax (Trading and Other Income) Act 2005.

Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Income Tax (Trading and Other Income) Act 2005U.K.
153U.K.The Income Tax (Trading and Other Income) Act 2005 is amended as follows.
154U.K.In section 54 (trading income: penalties, interest and VAT surcharges), in subsection (2), in the entry relating to a penalty under section 25 or 26 of the Finance Act 2003, for “Customs, export and import duties” substitute “ Customs duties ”.
155U.K.In section 869 (general calculation rules, etc: penalties, interest and VAT surcharges), in subsection (4), in the entry relating to a penalty under section 25 or 26 of the Finance Act 2003, for “Customs, export and import duties” substitute “ Customs duties ”.
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