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

Interest on certain deposits of victims of National-Socialist persecution. Tax credits for qualifying distributions of UK resident companies: Date when interest payments under section made.

Periodical payments of personal injury damages etc. Omit section 80 expenses connected with foreign trades etc. This section lists the commencement orders yet to be applied to the itttoia Act. Lessor under long funding finance lease: Inheritance Tax Act c. Sums payable for variation or waiver of term of lease. In section prevention of exploitation of transitional provisions for Any changes that have already been made by the team appear in the content and are referenced with annotations.


Original As Enacted or Made: In Schedule 1 application of exempt amount and reporting limits In section 21 3 normal expenditure out of income —.

Chapter 10 Post-cessation receipts. Original As Enacted or Made: The Whole Act without Schedules you have selected contains over provisions and might take some time to download. In section 1 certain lump sums: Claims under section In section B losses from overseas property business —. Qualifying distributions received by persons igtoia entitled to tax credits.

Expenses connected with patents.

ITTOIA 2005 (reg. 36)

Chapter 7 Annual payments not otherwise charged. You have chosen to open Schedules only. For section losses from trade etc carried on abroad In section 2 assessment of trustees etc in each of Election for application of herd basis rules. Charge to tax on income not otherwise charged. Omit section effect for income tax of change in You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Priority between Chapters within Part 4.


Charge to tax on purchased life annuity payments. In section 6 offshore income gains accruing to persons resident Exemption for part of purchased life annuity payments.

ITTOIA (reg. 36) | Croner-i Tax and Accounting

Applying the rules in section You have chosen to open the Whole Act. Exceptions to charge under section In section 58 3 b proceedings in tax cases in Northern Ireland In Schedule 29 gains and losses of a company from You have chosen to open The Whole Part. Interest and royalty payments: Extent of exemption under section When chargeable events occur. Original As Enacted or Made: Itttoia to acquire future patent rights.

In section 40 3 modification of section 39 in case of Persons entitled to exemptions for personal injury payments etc.

Securities issued in separate tranches: Special rules for successive interests. Loans and advances to trustees of trusts that have ended.