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Income Tax (Trading and Other Income) Act 2005

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Changes over time for: Cross Heading: Treatment of business start-up payments received in an overlap period

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Point in time view as at 07/04/2005.

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There are currently no known outstanding effects for the Income Tax (Trading and Other Income) Act 2005, Cross Heading: Treatment of business start-up payments received in an overlap period. Help about Changes to Legislation

Treatment of business start-up payments received in an overlap periodU.K.

49(1)There is an exception to the rule that, subject to Part 8, the charge to tax under Chapter 2 of Part 2 on the profits of a trade, profession or vocation of a tax year operates by reference to the profits of the basis period for the tax year (which may include a period falling before 6th April 2005).U.K.

(2)The exception is that section 207 does not apply to payments received before 6th April 2005.

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