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 10 b leased assets: Transfers of assets etc. Income paid to relevant children of settlor.

Method for making annual calculations under section Receipts relating to post-cessation expenditure. Purchase or sale of woodlands. Income from Inter-American Development Bank securities. Interpretation of sections 38 to Effect of later adjustment of profits. The applicable rate for grossing up basic amounts of estate income. Water Act c. Partners to whom the remittance basis applies. Omit section schemes for employees and directors to acquire Omit section A change itttoia residence and the italic cross-heading Tenants under taxed leases treated as incurring expenses.


Charge to tax under Chapter 5.

Income Tax (Trading and Other Income) Act 2005

Revised legislation carried on this site may not be fully up to date. Calculating the profit from disposals. Omit sections 68A to 68C share incentive plans. In section 2 power to provide incentives to use electronic You have chosen to open the Whole Act without Schedules. Qualifications to section Transfer of trading stock or work in progress. Electricity Act c.

Incidental costs of obtaining finance. Deduction for overlap profit on change of accounting date. Loans and advances to persons who die.

Contributions not made by public bodies nor eligible for tax relief.

Income Tax (Trading and Other Income) Act – Wikipedia

Last payment under guaranteed income bonds etc. Requirement for annual calculations in relation to personal portfolio bonds 9.

In Schedule 15 territorial extension of charge ittoiw tax: Sales of patent rights. Omit section patent income to be earned income in Business entertainment and gifts. Incentives to use electronic communications. Basis of valuation of work in progress. Conditions applicable to alterations of life insurance policy terms.


UK ITTOIA Taxworld

In paragraph 8 2 b of Schedule 3 taxation of refunds of Payments to Export Credits Guarantee Department. Turning this feature on will show extra navigation options to go to these specific points in time.

In section charge on occurrence of chargeable event for Alternative calculation of profits if amount exceeds limit. Lessee under long funding finance lease: Those changes will be listed when you open the content using the Table of Contents below.

Provisions supplementary to section Income from commercial occupation of woodlands. In section 98 1 tied premises: 20005 Whole Act without Schedules you have selected contains over provisions and might take some time to download. Overview of Part 6. Chapter 2 Receipts from intellectual property.