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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading The normal rules

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Section 198 General rule
Section 199 First tax year
Section 200 Second tax year
Section 201 Tax year in which there is no accounting date
Section 202 Final tax year

Income Tax (Trading and Other Income) Act 2005
The normal rules

Section 198 | General rule

From legislation.gov.uk

15 July 2026

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Pt. 2 Ch. 15 omitted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2022 (c. 3), Sch. 1 paras. 8, 61(1)

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