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The Income Tax (Trading and Other Income) Act 2005 (Amendments to Chapter 2A of Part 5) Regulations 2019
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- UK Statutory Instruments
- 2019 No. 1452
- Regulation 1
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1.—(1) These Regulations may be cited as the Income Tax (Trading and Other Income) Act 2005 (Amendments to Chapter 2A of Part 5) Regulations 2019 and come into force on the day after the day on which these Regulations are made.
(2) The amendments made by regulations 3 to 14 have effect for the tax year 2019-20(1) and subsequent tax years; but the amendments made by regulations 3, 6, 10 and 14(3) do not apply in relation to amounts arising on or before the day on which these Regulations are made.
(1)
The tax year 2019-20 has the meaning given by sections 4(4) and 989 of the Income Tax Act 2007 (c. 3).
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