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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Exemptions

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Section 608J Exemption where limited UK sales
Section 608JA Exemption where company resident in specified territory
Section 608K Exemption where business undertaken within territory of residence
Section 608L Exemption where foreign tax at least half of UK tax
Section 608M Section 608L: the local tax amount
Section 608MA Exemption where income of opaque partnership taxable in full treaty territory
Section 608MB Exemption for certain bodies corporate that are transparent in full treaty territory
Section 608MC Exemption for double taxation on amounts within same control group
Section 608N Exemptions: further provision

Income Tax (Trading and Other Income) Act 2005
Exemptions

Section 608MA | Exemption where income of opaque partnership taxable in full treaty territory

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed

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