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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Omit section 65 Cases IV and V assessments: Power to make regulations about personal portfolio bonds.

Period for which payments may be made. Debts released after cessation.

Act amendment to earlier affecting provision S. Determination of questions by Commissioners. Provision or payment out of employee benefit contributions.

ITTOIA 2005 (reg. 36)

You have chosen to open The Whole Part. Timing of transfers and acquisitions. In section 6 1 certification of master negatives, tapes and discs Listed securities held since 26th March Open-ended investment company dividend distributions. The Whole Lttoia without Schedules you have selected contains over provisions and might take some time to download.


More Resources Use this menu to access essential accompanying documents and information for this legislation item. Omit section 71 computation of income tax where no profits Business entertainment and gifts.

Trading stock supplied by trader. Changes to Legislation Revised legislation carried on this site may not be fully up to date.

Income Tax (Trading and Other Income) Act 2005

In section 30 tax credits — a in subsection 9 after Disabled person’s vehicle maintenance grant. Interest on ittioa deposits of victims of National-Socialist persecution. Nature of item apportioned on sale of estate or interest in land. This section lists the commencement orders yet to be applied to the whole Act.

Income Tax (Trading and Other Income) Act

Show Timeline of Changes: Chapter 4 Trade profits: Tenants occupying land for purposes of trade treated as incurring expenses. Corporation tax receipts treated as taxed receipts. Charge to tax on certain telecommunication rights of a non-trader. Five year gap in which no production herd kept. Replacement of qualifying policies. Which securities and loans are foreign currency ones for section Omit Schedule 15A contractual titoia schemes.

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Amount of receipt if old animal slaughtered under disease control order. Deduction for overlap profit on change of accounting date. If you are viewing a prospective version or there is a prospective version available there may be commencement orders listed here that are relevant to the provision you are viewing. Charge to tax on post-cessation receipts. The original version ittoua the legislation as it stood when it was enacted or made. In section 6 offshore income gains accruing to persons resident Rules for allocating expenditure.

Oil extraction and related activities. Transfer of rights if transferee does not carry on UK property business.