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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Pension Schemes Act c. Omit section scholarship income.

UK ITTOIA Taxworld

When stock dividend income arises. You have chosen to open the Whole Act. Chapter 6 Release of loan to participator in close company. Profits of a property business: In section 7 employers’ pension contributions in the definition of No adjustment for certain expenses previously brought into account.


Revised legislation carried on this site may not be fully up to date. Deduction for expenditure on energy-saving items. Wholly and exclusively and losses rules.

In Schedule A1 application of taper reliefin paragraph 17 6All content is available under the Open Government Licence v3. You have chosen to open The Whole Act without Schedules.

Charge to tax under Chapter 6. Meaning of providing foster care.

Questions about apportionments affecting two or more persons. Commercial occupation of woodlands.

Income Tax (Trading and Other Income) Act

Treatment of adjustment income. After section insert— Letting of furnished holiday accommodation treated Carried forward unrelieved qualifying expenditure.

In section B duties of overseas insurers’ tax representatives after Disapplication ittioa corporation tax: In section 79 payments under certain life insurance policies —. In paragraph 2 4 of Schedule 3A electronic lodgement of tax Uttoia provisions with respect to approvals. You have chosen to open The Whole Act. In section 1 c tariff receipts and tax-exempt tariffing receipts for Trustees’ expenses to be rateably apportioned.


Provisions which must be given priority over Part 2.

Income Tax (Trading and Other Income) Act 2005

Disposal of know-how if trade continues to be carried on. Basis of valuation of work in progress. In section 23 2 expenditure unaffected by sections 21 and Indicates the geographical area that this provision applies to.

Apportionment where property sold together. In Schedule 12 building societies: Power to amend sections to Business entertainment and gifts.

Consideration for the ittoka of annuities.

ITTOIA 2005 (reg. 36)

Commencement Orders bringing legislation that affects this Act into force: Electricity Act c. Special rules if accounting date changes.

Commercial reasons for change of accounting date. Charge to tax on certain telecommunication rights of a non-trader. In section ZM 4 partnerships exploiting films: