http://www.legislation.gov.uk/ukpga/2005/5/introduction/2007-04-06
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
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Statute Law Database
2024-05-18
2007-04-06
Income Tax (Trading and Other Income) Act 2005
Sch. 1
para. 451(2)(b)
(c)
Corporation Tax Act 2009
Sch. 3
Pt. 1
Sch. 2
Pt. 1
2
s. 1329(1)
Income Tax (Trading and Other Income) Act 2005
s. 825(2)
Finance (No. 3) Act 2010
Sch. 1
para. 26
Sch. 1
para. 37
Income Tax (Trading and Other Income) Act 2005
s. 825(4)(a)
Finance (No. 3) Act 2010
Sch. 1
para. 26
Sch. 1
para. 37
Income Tax (Trading and Other Income) Act 2005
s. 569(2)
Finance Act 2013
Sch. 46
para. 47
Income Tax (Trading and Other Income) Act 2005
s. 217(2)(a)
Finance (No. 2) Act 2017
Sch. 14
para. 35(a)(i)
s. 61(6)
reg. 2
Income Tax (Trading and Other Income) Act 2005
s. 217(2)(a)
Finance (No. 2) Act 2017
Sch. 14
para. 35(a)(ii)
s. 61(6)
reg. 2
Income Tax (Trading and Other Income) Act 2005
s. 217(2)(b)
Finance (No. 2) Act 2017
Sch. 14
para. 35(b)
s. 61(6)
reg. 2
Income Tax (Trading and Other Income) Act 2005
Sch. 1
para. 308
Finance Act 2008
s. 41(7)(h)
s. 41(8)
Income Tax (Trading and Other Income) Act 2005
Sch. 1
para. 309
Finance Act 2008
s. 41(7)(h)
s. 41(8)
Income Tax (Trading and Other Income) Act 2005
Sch. 1
para. 350(4)
Finance Act 2008
s. 41(7)(h)
s. 41(8)
Income Tax (Trading and Other Income) Act 2005
s. 7(1)
Finance Act 2022
Sch. 1
para. 2(2)
Sch. 1
para. 61(1)
Income Tax (Trading and Other Income) Act 2005
s. 7(2)
Finance Act 2022
Sch. 1
para. 2(3)
Sch. 1
para. 61(1)
Income Tax (Trading and Other Income) Act 2005
s. 7(3)
Finance Act 2022
Sch. 1
para. 2(3)
Sch. 1
para. 61(1)
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. 31A(5)(a)
Finance Act 2022
Sch. 1
para. 4
Sch. 1
para. 61(1)
Income Tax (Trading and Other Income) Act 2005
s. 31B(6)
Finance Act 2022
Sch. 1
para. 5(2)
Sch. 1
para. 61(1)
Income Tax (Trading and Other Income) Act 2005
s. 31B(7)
Finance Act 2022
Sch. 1
para. 5(3)
Sch. 1
para. 61(1)
Income Tax (Trading and Other Income) Act 2005
s. 31C(2)(b)
Finance Act 2022
Sch. 1
para. 6
Sch. 1
para. 61(1)
Income Tax (Trading and Other Income) Act 2005
s. 31C(3)
Finance Act 2022
Sch. 1
para. 6
Sch. 1
para. 61(1)
Income Tax (Trading and Other Income) Act 2005
s. 31C(4)
Finance Act 2022
Sch. 1
para. 6
Sch. 1
para. 61(1)
Income Tax (Trading and Other Income) Act 2005
s. 31C(7)
Finance Act 2022
Sch. 1
para. 6
Sch. 1
para. 61(1)
Income Tax (Trading and Other Income) Act 2005
s. 31C(8)
Finance Act 2022
Sch. 1
para. 6
Sch. 1
para. 61(1)
Income Tax (Trading and Other Income) Act 2005
s. 31C(9)(a)
Finance Act 2022
Sch. 1
para. 6
Sch. 1
para. 61(1)
Income Tax (Trading and Other Income) Act 2005
s. 31E(2)
Finance Act 2022
Sch. 1
para. 7(2)
Sch. 1
para. 61(1)
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
Pt. 2
Ch. 15
Finance Act 2022
Sch. 1
para. 8
Sch. 1
para. 61(1)
Income Tax (Trading and Other Income) Act 2005
s. 17(1)
Finance Act 2022
Sch. 1
para. 10(2)
Sch. 1
para. 61(1)
Income Tax (Trading and Other Income) Act 2005
s. 17(5)
Finance Act 2022
Sch. 1
para. 10(3)
Sch. 1
para. 61(1)
Income Tax (Trading and Other Income) Act 2005
s. 47(3)(b)
Finance Act 2022
Sch. 1
para. 11
Sch. 1
para. 61(1)
Income Tax (Trading and Other Income) Act 2005
s. 133(b)
Finance Act 2022
Sch. 1
para. 12
Sch. 1
para. 61(1)
Income Tax (Trading and Other Income) Act 2005
s. 154A(3)
Finance Act 2022
Sch. 1
para. 13(2)(a)
Sch. 1
para. 61(1)
Income Tax (Trading and Other Income) Act 2005
s. 154A(3)
Finance Act 2022
Sch. 1
para. 13(2)(b)
Sch. 1
para. 61(1)
Income Tax (Trading and Other Income) Act 2005
s. 154A(4)
Finance Act 2022
Sch. 1
para. 13(3)(a)
Sch. 1
para. 61(1)
Income Tax (Trading and Other Income) Act 2005
s. 154A(4)
Finance Act 2022
Sch. 1
para. 13(3)(b)
Sch. 1
para. 61(1)
Income Tax (Trading and Other Income) Act 2005
s. 154A(5)
Finance Act 2022
Sch. 1
para. 13(4)
Sch. 1
para. 61(1)
Income Tax (Trading and Other Income) Act 2005
s. 225ZD(1)
Finance Act 2022
Sch. 1
para. 14(2)
Sch. 1
para. 61(1)
Income Tax (Trading and Other Income) Act 2005
s. 225ZD(2)
Finance Act 2022
Sch. 1
para. 14(3)
Sch. 1
para. 61(1)
Income Tax (Trading and Other Income) Act 2005
s. 240B(b)
Finance Act 2022
Sch. 1
para. 15
Sch. 1
para. 61(1)
Income Tax (Trading and Other Income) Act 2005
s. 240C(1)(b)
Finance Act 2022
Sch. 1
para. 16(a)
Sch. 1
para. 61(1)
Income Tax (Trading and Other Income) Act 2005
s. 240C(1)(b)
Finance Act 2022
Sch. 1
para. 16(b)
Sch. 1
para. 61(1)
Income Tax (Trading and Other Income) Act 2005
s. 240D(1)(b)
Finance Act 2022
Sch. 1
para. 17
Sch. 1
para. 61(1)
Income Tax (Trading and Other Income) Act 2005
s. 240E(1)(c)
Finance Act 2022
Sch. 1
para. 18
Sch. 1
para. 61(1)
Income Tax (Trading and Other Income) Act 2005
s. 246(3)(a)
Finance Act 2022
Sch. 1
para. 19(a)
Sch. 1
para. 61(1)
Income Tax (Trading and Other Income) Act 2005
s. 246(3)(c) and word
Finance Act 2022
Sch. 1
para. 19(b)
Sch. 1
para. 61(1)
Income Tax (Trading and Other Income) Act 2005
s. 613(a)
Finance Act 2022
Sch. 1
para. 20
Sch. 1
para. 61(1)
Income Tax (Trading and Other Income) Act 2005
s. 783AI(2)
Finance Act 2022
Sch. 1
para. 21(2)
Sch. 1
para. 61(1)
Income Tax (Trading and Other Income) Act 2005
s. 783AI(4)
Finance Act 2022
Sch. 1
para. 21(3)
Sch. 1
para. 61(1)
Income Tax (Trading and Other Income) Act 2005
s. 786(1)(b)
Finance Act 2022
Sch. 1
para. 22(2)
Sch. 1
para. 61(1)
Income Tax (Trading and Other Income) Act 2005
s. 786(3)
Finance Act 2022
Sch. 1
para. 22(3)
Sch. 1
para. 61(1)
Income Tax (Trading and Other Income) Act 2005
s. 786(4)
Finance Act 2022
Sch. 1
para. 22(4)
Sch. 1
para. 61(1)
Income Tax (Trading and Other Income) Act 2005
s. 805(1)(b)
Finance Act 2022
Sch. 1
para. 23(2)
Sch. 1
para. 61(1)
Income Tax (Trading and Other Income) Act 2005
s. 805(2)
Finance Act 2022
Sch. 1
para. 23(3)
Sch. 1
para. 61(1)
Income Tax (Trading and Other Income) Act 2005
s. 805(3)
Finance Act 2022
Sch. 1
para. 23(4)
Sch. 1
para. 61(1)
Income Tax (Trading and Other Income) Act 2005
s. 828
Finance Act 2022
Sch. 1
para. 24
Sch. 1
para. 61(1)
Income Tax (Trading and Other Income) Act 2005
s. 852-856
Finance Act 2022
Sch. 1
para. 25
Sch. 1
para. 61(1)
Income Tax (Trading and Other Income) Act 2005
s. 857(2)
Finance Act 2022
Sch. 1
para. 26
Sch. 1
para. 61(1)
Income Tax (Trading and Other Income) Act 2005
s. 860(7)
Finance Act 2022
Sch. 1
para. 27
Sch. 1
para. 61(1)
Income Tax (Trading and Other Income) Act 2005
s. 867(5)
Finance Act 2022
Sch. 1
para. 28
Sch. 1
para. 61(1)
Income Tax (Trading and Other Income) Act 2005
Sch. 4
Pt. 2
Finance Act 2022
Sch. 1
para. 29(a)
Sch. 1
para. 61(1)
Income Tax (Trading and Other Income) Act 2005
Sch. 4
Pt. 2
Finance Act 2022
Sch. 1
para. 29(b)
Sch. 1
para. 61(1)
Income Tax (Trading and Other Income) Act 2005
Sch. 4
Pt. 2
Finance Act 2022
Sch. 1
para. 29(c)
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. 25(1)
Finance Act 2024
Sch. 10
para. 3(a)
Sch. 10
para. 48-50
Sch. 10
para. 47
Income Tax (Trading and Other Income) Act 2005
s. 25(3)
Finance Act 2024
Sch. 10
para. 3(b)
Sch. 10
para. 48-50
Sch. 10
para. 47
Income Tax (Trading and Other Income) Act 2005
s. 25A
Finance Act 2024
Sch. 10
para. 4
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. 31A and cross-heading
Finance Act 2024
Sch. 10
para. 6(a)
Sch. 10
para. 48-50
Sch. 10
para. 47
Income Tax (Trading and Other Income) Act 2005
s. 31B
Finance Act 2024
Sch. 10
para. 6(b)
Sch. 10
para. 48-50
Sch. 10
para. 47
Income Tax (Trading and Other Income) Act 2005
s. 31D and cross-heading
Finance Act 2024
Sch. 10
para. 6(c)
Sch. 10
para. 48-50
Sch. 10
para. 47
Income Tax (Trading and Other Income) Act 2005
s. 51A
Finance Act 2024
Sch. 10
para. 7(a)
Sch. 10
para. 48-50
Sch. 10
para. 47
Income Tax (Trading and Other Income) Act 2005
s. 57B and cross-heading
Finance Act 2024
Sch. 10
para. 7(b)
Sch. 10
para. 48-50
Sch. 10
para. 47
Income Tax (Trading and Other Income) Act 2005
s. 24 cross-heading
Finance Act 2024
Sch. 10
para. 10
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. 27 cross-heading
Finance Act 2024
Sch. 10
para. 12
Sch. 10
para. 48-50
Sch. 10
para. 47
Income Tax (Trading and Other Income) Act 2005
s. 30 cross-heading
Finance Act 2024
Sch. 10
para. 13
Sch. 10
para. 48-50
Sch. 10
para. 47
Income Tax (Trading and Other Income) Act 2005
s. 31 cross-heading
Finance Act 2024
Sch. 10
para. 14
Sch. 10
para. 48-50
Sch. 10
para. 47
Income Tax (Trading and Other Income) Act 2005
s. 31C
Finance Act 2024
Sch. 10
para. 16
Sch. 10
para. 48-50
Sch. 10
para. 47
Income Tax (Trading and Other Income) Act 2005
s. 32A(2)
Finance Act 2024
Sch. 10
para. 17(a)
Sch. 10
para. 48-50
Sch. 10
para. 47
Income Tax (Trading and Other Income) Act 2005
s. 32A(2)
Finance Act 2024
Sch. 10
para. 17(b)
Sch. 10
para. 48-50
Sch. 10
para. 47
Income Tax (Trading and Other Income) Act 2005
s. 56A(2)
Finance Act 2024
Sch. 10
para. 18
Sch. 10
para. 48-50
Sch. 10
para. 47
Income Tax (Trading and Other Income) Act 2005
s. 58(5)(a)
Finance Act 2024
Sch. 10
para. 19
Sch. 10
para. 48-50
Sch. 10
para. 47
Income Tax (Trading and Other Income) Act 2005
s. 94E(3)(b)
Finance Act 2024
Sch. 10
para. 20
Sch. 10
para. 48-50
Sch. 10
para. 47
Income Tax (Trading and Other Income) Act 2005
s. 96A(3)
Finance Act 2024
Sch. 10
para. 21(2)
Sch. 10
para. 48-50
Sch. 10
para. 47
Income Tax (Trading and Other Income) Act 2005
s. 96A(3A)(b)
Finance Act 2024
Sch. 10
para. 21(3)
Sch. 10
para. 48-50
Sch. 10
para. 47
Income Tax (Trading and Other Income) Act 2005
s. 96A(3C)(a)
Finance Act 2024
Sch. 10
para. 21(4)(a)
Sch. 10
para. 48-50
Sch. 10
para. 47
Income Tax (Trading and Other Income) Act 2005
s. 96A(3C)(b)
Finance Act 2024
Sch. 10
para. 21(4)(b)
Sch. 10
para. 48-50
Sch. 10
para. 47
Income Tax (Trading and Other Income) Act 2005
s. 96A(3D)(a)
Finance Act 2024
Sch. 10
para. 21(5)(a)
Sch. 10
para. 48-50
Sch. 10
para. 47
Income Tax (Trading and Other Income) Act 2005
s. 96A(3D)(c)
Finance Act 2024
Sch. 10
para. 21(5)(b)
Sch. 10
para. 48-50
Sch. 10
para. 47
Income Tax (Trading and Other Income) Act 2005
s. 96A(3E)(a)
Finance Act 2024
Sch. 10
para. 21(6)
Sch. 10
para. 48-50
Sch. 10
para. 47
Income Tax (Trading and Other Income) Act 2005
s. 96B(3)(a)
Finance Act 2024
Sch. 10
para. 22(a)
Sch. 10
para. 48-50
Sch. 10
para. 47
Income Tax (Trading and Other Income) Act 2005
s. 96B(3)(b)
Finance Act 2024
Sch. 10
para. 22(b)
Sch. 10
para. 48-50
Sch. 10
para. 47
Income Tax (Trading and Other Income) Act 2005
s. 97A(1)(b)
Finance Act 2024
Sch. 10
para. 23
Sch. 10
para. 48-50
Sch. 10
para. 47
Income Tax (Trading and Other Income) Act 2005
s. 97B(1)(b)
Finance Act 2024
Sch. 10
para. 24
Sch. 10
para. 48-50
Sch. 10
para. 47
Income Tax (Trading and Other Income) Act 2005
s. 227A(1)(a)
Finance Act 2024
Sch. 10
para. 25(a)
Sch. 10
para. 48-50
Sch. 10
para. 47
Income Tax (Trading and Other Income) Act 2005
s. 227A(1)(b)
Finance Act 2024
Sch. 10
para. 25(b)
Sch. 10
para. 48-50
Sch. 10
para. 47
Income Tax (Trading and Other Income) Act 2005
s. 227B(2)
Finance Act 2024
Sch. 10
para. 26
Sch. 10
para. 48-50
Sch. 10
para. 47
Income Tax (Trading and Other Income) Act 2005
s. 239A(1)(a)
Finance Act 2024
Sch. 10
para. 27(a)
Sch. 10
para. 48-50
Sch. 10
para. 47
Income Tax (Trading and Other Income) Act 2005
s. 239A(1)(b)
Finance Act 2024
Sch. 10
para. 27(b)
Sch. 10
para. 48-50
Sch. 10
para. 47
Income Tax (Trading and Other Income) Act 2005
s. 240B(a)
Finance Act 2024
Sch. 10
para. 28(a)
Sch. 10
para. 48-50
Sch. 10
para. 47
Income Tax (Trading and Other Income) Act 2005
s. 240B(b)
Finance Act 2024
Sch. 10
para. 28(b)
Sch. 10
para. 48-50
Sch. 10
para. 47
Income Tax (Trading and Other Income) Act 2005
s. 246(2A)
Finance Act 2024
Sch. 10
para. 29
Sch. 10
para. 48-50
Sch. 10
para. 47
Income Tax (Trading and Other Income) Act 2005
s. 254(2A)
Finance Act 2024
Sch. 10
para. 30
Sch. 10
para. 48-50
Sch. 10
para. 47
Income Tax (Trading and Other Income) Act 2005
s. 783AE(3)(a)
Finance Act 2024
Sch. 10
para. 31(a)
Sch. 10
para. 48-50
Sch. 10
para. 47
Income Tax (Trading and Other Income) Act 2005
s. 783AE(3)(b)
Finance Act 2024
Sch. 10
para. 31(b)(i)
Sch. 10
para. 48-50
Sch. 10
para. 47
Income Tax (Trading and Other Income) Act 2005
s. 783AE(3)(b)
Finance Act 2024
Sch. 10
para. 31(b)(ii)
Sch. 10
para. 48-50
Sch. 10
para. 47
Income Tax (Trading and Other Income) Act 2005
s. 783AE(3)(c)
Finance Act 2024
Sch. 10
para. 31(c)
Sch. 10
para. 48-50
Sch. 10
para. 47
Income Tax (Trading and Other Income) Act 2005
s. 783AE(3)(d)
Finance Act 2024
Sch. 10
para. 31(c)
Sch. 10
para. 48-50
Sch. 10
para. 47
Income Tax (Trading and Other Income) Act 2005
s. 786(5)(b)
Finance Act 2024
Sch. 10
para. 32
Sch. 10
para. 48-50
Sch. 10
para. 47
Income Tax (Trading and Other Income) Act 2005
s. 805(4)(b)
Finance Act 2024
Sch. 10
para. 33
Sch. 10
para. 48-50
Sch. 10
para. 47
Income Tax (Trading and Other Income) Act 2005
s. 820(2)
Finance Act 2024
Sch. 10
para. 34
Sch. 10
para. 48-50
Sch. 10
para. 47
Income Tax (Trading and Other Income) Act 2005
Sch. 4
Pt. 2
Finance Act 2024
Sch. 10
para. 35
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. 656(1)
Finance (No. 2) Act 2023
Sch. 2
para. 11(3)
Sch. 2
para. 14(3)(a)
Income Tax (Trading and Other Income) Act 2005
s. 657(1)
Finance (No. 2) Act 2023
Sch. 2
para. 11(4)
Sch. 2
para. 14(3)(a)
Income Tax (Trading and Other Income) Act 2005
s. 679(3)
Finance (No. 2) Act 2023
Sch. 2
para. 11(5)(a)
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(3)
Finance (No. 2) Act 2023
Sch. 2
para. 11(6)(a)
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)
Income Tax (Trading and Other Income) Act 2005
s. 680(2)
Finance (No. 2) Act 2023
Sch. 2
para. 11(7)(b)
Sch. 2
para. 14(3)(a)
Income Tax (Trading and Other Income) Act 2005
s. 680(5)
Finance (No. 2) Act 2023
Sch. 2
para. 11(7)(c)
Sch. 2
para. 14(3)(a)
Income Tax (Trading and Other Income) Act 2005
s. 758
Finance Act 2021
s. 34(6)
Income Tax (Trading and Other Income) Act 2005
2005 c. 5
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.
Be it enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—
Annotations:
Modifications etc. (not altering text)
Act modified (1.4.2006 with effect as mentioned in reg. 1(2) of the amending S.I.) by The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), reg. 96