Income Tax (Trading and Other Income) Act 2005(c. 5) - Explanatory Notes

Explanatory Notes

Income Tax (Trading and Other Income) Act 2005

2005 CHAPTER 5

24 March 2005

Commentary on Sections

Part 10: General provisions

Chapter 3: Supplementary and general provisions

Section 881: Disapplication of corporation tax: section 9 of ICTA

3329. This section ensures that the provisions of this Act which apply for income tax purposes only are not applied by section 9 of ICTA for corporation tax purposes. It is new.