http://www.legislation.gov.uk/ukpga/2005/5/schedule/2/paragraph/63
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.
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Statute Law Database
2024-04-02
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2023-07-11
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. 31E(4)
Finance Act 2022
Sch. 1
para. 7(3)
Sch. 1
para. 61(1)
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. 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(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)
SCHEDULES
SCHEDULE 2Transitionals and savings etc.
Part 4Property income
Lease premiums
63
Section 277 does not apply in relation to a lease granted pursuant to a contract entered into before 4th April 1963.