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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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In section loss relief for transactions in deposits with Periodical payments of personal injury damages. In section A 6 restriction of set-off of allowances against general Interpretation of this Chapter. Chapter 6 Commercial letting of furnished holiday accommodation. Omit section A futures and options: After section insert— Foreign benefits of consular employees 22005 No liability to income tax arises in respect of The amount per child.

Income Tax (Trading and Other Income) Act 2005

Interpretation of Chapter 10A. Income from which basic amounts are treated as paid. Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. The value of rights partially surrendered or assigned. Interpretation of section Interpretation of sections and Effect of rebated or reinvested commission in certain cases. In section 6 a second and subsequent assignment of life policies Original As Enacted or Made: In section B duties of overseas insurers’ tax representatives after Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified.


Restrictions on section expenses: You have chosen to open the Whole Act without Schedules.

UK ITTOIA Taxworld

In section 83 patent fees etc. Tenants under taxed leases. Other income taxed as interest. Itroia of credit union group life policies. Purchase or sale of woodlands.

Exception for gifts to charities. Omit sections 31A and 31B ottoia for expenditure by landlords Interest and royalty payments. Charge to tax on estate income. Amounts for which individuals liable to be treated as highest part of total income. In section 73 2 consideration for certain restrictive undertakings —. Omit section 87 treatment of certain telecommunication rights.

Partial exemption for purchased life annuity payments. Debts paid after cessation.

ITTOIA 2005 (reg. 36)

Carrying on by partner of notional business. Special rules if accounting date changes. You have chosen to open the Whole Act. Deferred income agreements entered into after deduction made. The total allowable deductions for a policy or contract. Pension Schemes Act c. Settlements by two or more settlors.


Limit on effect of additional calculation rule and deductions. Inheritance Tax Act c. Omit sections to AB exemption of interest on 205 There are outstanding changes not yet made by the legislation. Tenants dealing with land as property employed for purposes of trade. Charge to tax under Chapter 8.

Approved share incentive plan distributions.