Map of the Income Tax (Trading and Other Income) Act Compiled by John Jeffrey-Cook, CTA (Fellow), FCA, FCIS, ATT This map is a. Income Tax (Trading and Other Income) Act Part 1 Overview (ss ) · Part 2 Trading income (ss ) · Part 3 Property income (ss ) · Part 4. The Income Tax (Trading and Other Income) Act (c 5) is an Act of the Parliament of the United Kingdom. It restated certain legislation relating to income tax.

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Income Tax (Trading and Other Income) Act 2005

Election for alternative methodof calculating profits. Act amendment to earlier affecting provision S.

Income treated as income of settlor: Special rule for certain income of trustees. Transfer pricing rules to take precedence. Hiring cars but not motor cycles with low carbon dioxide emissions.


Health and employment insurance payments. Business entertainment and gifts. Overlap profits from partners’ notional businesses. In section 3 d carry-forward as losses of amounts taxed under In section 79 payments under certain life insurance policies —.

UK ITTOIA Taxworld

Commencement Orders bringing legislation that affects this Act into force: Relevant UK earnings for pension purposes. In section connected persons for subsection 2 substitute—. Where applicable the commencement orders are listed under two headings, firstly those that bring some part of the Act you are viewing into force and secondly, those that bring into force legislation that affects some part of the legislation you are viewing.

The Schedules you have selected contains over provisions and might take some time to download. Exception for gifts to charities.

Income Tax (Trading and Other Income) Act

Production of guaranteed returns. Circumstances in which middle date not treated as accounting date.

You have chosen to open Schedules only. Effective duration of lease.


Would you like to continue? For section no charge on cash dividend retained for Incentives to use electronic communications.

ITTOIA 2005 (reg. 36)

Commencement Orders bringing legislation that affects this Act into force: Profits calculated before end of 9 month period. Commonwealth Development Corporation Act c. Interest on damages 0205 personal injury.

In section 6 offshore income gains accruing to persons resident Application of this Chapter to corporate strips. Charge to tax ittoiz royalties and other income from intellectual property. Income Tax Earnings and Pensions Act c. After section insert— Health and employment insurance payments 1 No liability to income tax arises in respect of Conditions to be met by policies also providing other benefits.

Deemed disposal where futures run to delivery or options are exercised.