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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Overlap profit

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Section 828 Overlap profit
Section 828A Indexation of the fixed amount and the amount per adult and child

Income Tax (Trading and Other Income) Act 2005
Overlap profit

Section 828 | Overlap profit

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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
S. 828 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. 24, 61(1)

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