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Contents

Legislation
Income Tax (Trading and Other Income) Act 2005
  • Introduction
  • Part 1 Overview
  • Part 2 Trading income
  • Part 3 Property income
  • Part 4 Savings and investment income
  • Part 5 Miscellaneous income
  • Part 6 Exempt income
  • PART 6A Income charged under this Act: trading and property allowances
  • Part 7 Income charged under this Act: rent-a-room and qualifying care relief
  • Part 8 Foreign income: special rules
  • Part 9 Partnerships
  • Part 10 General provisions
  • Schedule A1 Carried Interest: interpretation of key terms
  • SCHEDULE 1 Consequential amendments
  • SCHEDULE 2 Transitionals and savings etc.
  • SCHEDULE 3 Repeals and revocations
  • SCHEDULE 4 Abbreviations and defined expressions
  1. Income Tax (Trading and Other Income) Act 2005

Introduction

From legislation.gov.uk

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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.

[24th March 2005]

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:—

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