C2Income 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:—C4C5C3

Annotations:
Modifications etc. (not altering text)
C2

Act modified (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 (as amended (1.9.2009) by S.I. 2009/2036, reg. 31)

C1

Act applied in part (with modifications) (with effect as mentioned in reg. 1(2) of the amending S.I.) by The Corporation Tax (Taxation of Films) (Transitional Provisions) Regulations 2007 (S.I. 2007/1050), regs. 3-12 (as amended (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 2 para. 131 (with Sch. 2 Pts. 1, 2))

C4

Act modified (1.4.2010) by Income Tax Act 2007 (c. 3), s. 564M(1) (as inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), Sch. 2 para. 14(1) (with Sch. 9 paras. 1-9, 22))

C5

Act applied (1.4.2010) by Income Tax Act 2007 (c. 3), s. 681BD(3) (as inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 4 para. 3 (with Sch. 9 paras. 1-9, 22))

C3

Act applied (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), Sch. 9 para. 41(3) (with Sch. 9 paras. 1-9, 22)