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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Charge to tax under Chapter 12

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Section 555 Charge to tax under Chapter 12
Section 556 Income charged
Section 557 Person liable
Section 558 Meaning of “future”, “option” etc.

Income Tax (Trading and Other Income) Act 2005
Charge to tax under Chapter 12

Section 557 | 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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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. 4 Ch. 12 omitted (with effect in accordance with Sch. 12 para. 18(1) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 12 para. 13(2)

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