Income Tax (Trading and Other Income) Act 2005
The Income Tax (Trading and Other Income) Act 2005 (c 5) is an Act of the Parliament of the United Kingdom.
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| Long title | An Act to restate, with minor changes, certain enactments relating to income tax on trading income, property income, savings and investment income and certain other income; and for connected purposes. |
|---|---|
| Citation | 2005 c 5 |
| Dates | |
| Royal assent | 24 March 2005 |
| Other legislation | |
| Amended by | Commissioners for Revenue and Customs Act 2005 Income Tax Act 2007 |
Status: Amended | |
| Text of statute as originally enacted | |
| Revised text of statute as amended | |
It restated certain legislation relating to income tax, with minor changes that were mainly intended "to clarify existing provisions, make them consistent or bring the law into line with well established practice."[2] The Bill was the work of the Tax Law Rewrite Project team at the Inland Revenue.[3]
References
- The citation of this Act by this short title is authorised by section 886 of this Act.
- See the title of the Act and paragraphs 6 and 7 of the explanatory notes to the Act.
- Explanatory notes, paragraph 10 (and see paragraph 1 for their name)
External links
- The Income Tax (Trading and Other Income) Act 2005, as amended from the National Archives.
- The Income Tax (Trading and Other Income) Act 2005, as originally enacted from the National Archives.
- Explanatory notes to the Income Tax (Trading and Other Income) Act 2005.
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