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Legislation

Income Tax (Trading and Other Income) Act 2005

Chapter 11 Overseas property income

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Section 357 Charge to tax on overseas property income
Section 358 Meaning of “overseas property income”
Section 359 Income charged
Section 360 Person liable

Income Tax (Trading and Other Income) Act 2005
Chapter 11 · Overseas property income

Section 360 | Person liable

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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. 3 Ch. 11 omitted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 7 para. 49

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