Source: http://www.legislation.gov.uk/ukpga/2005/5/section/264
Timestamp: 2019-06-19 23:59:46
Document Index: 708294897

Matched Legal Cases: ['art. 6', 'art. 3', 'art. 5', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 7', 'art. 4', 'art. 4', 'art. 7', 'art. 11', 'art. 11', 'art. 10', 'art. 10', 'art. 4', 'art. 10', 'art. 16', 'art. 8', 'art. 3', 'art. 2']

2005 c. 5
Basic meaning of UK...
There are outstanding changes not yet made by the legislation.gov.uk editorial team to Income Tax (Trading and Other Income) Act 2005. Any changes that have already been made by the team appear in the content and are referenced with annotations.
Act amendment to earlier affecting provision S.I. 2006/964, reg. 96 by S.I. 2009/2036 reg. 31
Act applied by 2010 c. 8 Sch. 9 para. 41(3)
Act applied by 2007 c. 3, s. 681BD(3) (as inserted) by 2010 c. 8 Sch. 4 para. 3
Act modified by 2007 c. 3, s. 564M(1) (as inserted) by 2010 c. 8 Sch. 2 para. 14(1)
Act modified by 2016 c. 24 Sch. 22 para. 13(2A) (as inserted) by 2017 c. 32 Sch. 18 para. 28(7)
Act power to amend conferred by 2018 c. 15 s. 2(1)(b)
Pt. 2 Ch. 16A inserted by 2010 c. 8 Sch. 1 para. 2
Pt. 2 Ch. 3A inserted by 2013 c. 29 Sch. 4 para. 5
Pt. 2 Ch. 5A inserted by 2013 c. 29 Sch. 5 para. 2
Pt. 2 Ch. 6A inserted by 2013 c. 29 Sch. 4 para. 23
Pt. 2 Ch. 17A inserted by 2013 c. 29 Sch. 4 para. 38
Pt. 2 Ch. 16ZA inserted by S.I. 2012/266 art. 6
Pt. 4 Ch. 2A inserted by 2013 c. 29 Sch. 12 para. 3
Pt. 5 Ch. 2A inserted by 2019 c. 1 Sch. 3 para. 4
Pt. 5 Ch. 2A power to amend conferred by 2019 c. 1 Sch. 3 para. 10
Pt. 6A inserted by 2017 c. 32 Sch. 3 para. 1
s. 1(5)(za) inserted by 2017 c. 32 Sch. 3 para. 3
s. 6(1A) inserted by 2016 c. 24 s. 78(1)(a)
s. 6(2A) inserted by 2013 c. 29 Sch. 45 para. 75
s. 6A 6B inserted by 2016 c. 24 s. 78(2)
s. 16A inserted by S.I. 2018/282 art. 3(3)
s. 16B 16C inserted by S.I. 2018/282 art. 5(2)
s. 17(1)-(1B) substituted for s. 17(1) by 2013 c. 29 Sch. 45 para. 76(2)
s. 22A and cross-heading inserted by 2017 c. 32 Sch. 3 para. 4
s. 23A-23H and cross-heading inserted by 2017 c. 32 s. 35(2)
s. 23A-23H modified by 2017 c. 32 Sch. 12 para. 1(1)
s. 23E modified by 2017 c. 32 Sch. 12 para. 1(3)
s. 25A inserted by 2013 c. 29 Sch. 4 para. 4
s. 28A inserted by 2016 c. 24 s. 71(2)
s. 31(1A) inserted by 2013 c. 29 s. 78(1)(a)
s. 31(2)(d) and word inserted by 2013 c. 29 Sch. 4 para. 49
s. 31(2)(aa) inserted by 2013 c. 29 Sch. 5 para. 3
s. 31(4) inserted by 2013 c. 29 s. 78(1)(b)
s. 31B(3) words inserted by S.I. 2017/293 art. 2(2)
s. 31B(4) words inserted by S.I. 2017/293 art. 2(2)
s. 31B(5)(a) words inserted by S.I. 2017/293 art. 2(3)(a)
s. 31B(5)(b) words inserted by S.I. 2017/293 art. 2(3)(b)
s. 31B(6) words substituted by S.I. 2017/293 art. 2(4)
s. 31C(6) words substituted by 2016 c. 24 s. 25(8)
s. 32A and cross-heading inserted by 2013 c. 29 Sch. 4 para. 7
s. 33A inserted by 2013 c. 29 Sch. 4 para. 8
s. 33A substituted by 2017 c. 32 Sch. 2 para. 2
s. 38(1A) inserted by 2017 c. 32 s. 36(2)
s. 38(2A) inserted by 2013 c. 29 Sch. 4 para. 9
s. 38(2AA)(2AB) inserted by 2017 c. 32 s. 36(3)
s. 38(3A)-(3F) inserted by 2017 c. 32 s. 36(4)
s. 38(3G)(3H) inserted by 2017 c. 32 s. 36(5)
s. 39(3)(4) inserted by 2011 c. 11 Sch. 2 para. 36(3)
s. 39(4)(a) substituted by 2018 c. 3 Sch. 1 para. 6
s. 40(6A) inserted by 2011 c. 11 Sch. 2 para. 37(3)
s. 41(1A) inserted by 2011 c. 11 Sch. 2 para. 38(3)
s. 41(2)(c) and word inserted by 2011 c. 11 Sch. 2 para. 38(4)(c)
s. 41(4)-(6) inserted by 2011 c. 11 Sch. 2 para. 38(5)
s. 51A inserted by 2013 c. 29 Sch. 4 para. 10
s. 55A(1) s. 55A renumbered as s. 55A(1) by 2013 c. 29 Sch. 4 para. 11(2)
s. 55A(2) inserted by 2013 c. 29 Sch. 4 para. 11(3)
s. 55B inserted by 2010 c. 13 Sch. 5 para. 2(1)
s. 56A and cross-heading inserted by 2013 c. 29 Sch. 4 para. 13
s. 56A(1) words omitted by 2016 c. 24 s. 72(2)(a)
s. 57B and cross-heading inserted by 2013 c. 29 Sch. 4 para. 14
s. 58(5)(a) words inserted by 2013 c. 29 Sch. 4 para. 15
s. 61(5A) inserted by 2013 c. 29 Sch. 28 para. 2
s. 71(1)(e) and word inserted by 2011 c. 21 Sch. 13 para. 14
s. 71(1)(ca) inserted by S.I. 2012/976 Sch. para. 15
s. 71(4) added by S.I. 2010/1158 Sch. 2 para. 56(4)
s. 72(2A) inserted by 2013 c. 29 Sch. 4 para. 16
s. 86A 86B and cross-heading inserted by 2015 c. 11 Sch. 5 para. 1
s. 94A inserted by 2010 c. 8 Sch. 7 para. 28
s. 94A(1)(a) words omitted by 2014 c. 26 Sch. 8 para. 140(2)(a)
s. 94A(1)(b) and word omitted by 2014 c. 26 Sch. 8 para. 140(2)(b)
s. 94A(2) words omitted by 2014 c. 26 Sch. 8 para. 140(3)(c)
s. 94A(2)(a) words inserted by 2014 c. 26 Sch. 8 para. 140(3)(a)
s. 94A(2)(b) words inserted by 2014 c. 26 Sch. 8 para. 140(3)(b)
s. 94A(4) words substituted by 2014 c. 26 Sch. 8 para. 140(4)
s. 94A(4A) inserted by 2014 c. 26 Sch. 8 para. 140(5)
s. 94A(5) inserted by 2013 c. 29 Sch. 4 para. 17
s. 94E(3)(b) words substituted by 2018 c. 3 s. 36(2)(a)
s. 94E(3)(b) words substituted by 2018 c. 3 s. 36(2)(b)
s. 94E(4) inserted by 2018 c. 3 s. 36(3)
s. 94H(1) words substituted by 2016 c. 24 s. 24(3)
s. 94H(4) words substituted by 2016 c. 24 s. 24(4)
s. 94H(4A)(4B) inserted by 2016 c. 24 s. 24(5)
s. 94H(5) words inserted by 2016 c. 24 s. 24(6)
s. 94H(5A) inserted by 2016 c. 24 s. 24(7)
s. 94I(1)(b) words substituted by 2016 c. 24 s. 24(9)
s. 94I(6A) inserted by 2016 c. 24 s. 24(10)
s. 94AA and cross-heading inserted by 2014 c. 26 Sch. 17 para. 3(2)
s. 95A and cross-heading inserted by 2013 c. 29 Sch. 4 para. 19
s. 95A(1) s. 95A renumbered as s. 95A(1) by 2017 c. 32 Sch. 2 para. 3(a)
s. 95A(1) words omitted by 2017 c. 32 Sch. 2 para. 3(b)
s. 95A(2) inserted by 2017 c. 32 Sch. 2 para. 3(c)
s. 96A inserted by 2013 c. 29 Sch. 4 para. 20
s. 96A heading substituted by 2017 c. 32 Sch. 2 para. 4(2)
s. 96A(1)-(3L) substituted for s. 96A(1)-(3) by 2017 c. 32 Sch. 2 para. 4(3)
s. 96A(4)(5) excluded in part by 1992 c. 12 s. 37(1A)-(1C) (as inserted) by 2017 c. 32 Sch. 2 para. 44
s. 96A(7) omitted by 2017 c. 32 Sch. 2 para. 4(4)
s. 96B inserted by 2017 c. 32 Sch. 2 para. 5
s. 97A 97B and cross-heading inserted by 2013 c. 29 Sch. 4 para. 21
s. 105(2A) inserted by 2013 c. 29 Sch. 4 para. 22(3)
s. 106D words substituted by 2017 c. 32 Sch. 2 para. 6
s. 108(5)(a) words in s. 108(5) renumbered as s. 108(5)(a) by 2011 c. 11 Sch. 3 para. 6(a)
s. 108(5)(b) and word inserted by 2011 c. 11 Sch. 3 para. 6(b)
s. 111A inserted by 2013 c. 29 Sch. 4 para. 24
s. 130A inserted by 2013 c. 29 Sch. 4 para. 25
s. 144A inserted by 2013 c. 29 Sch. 4 para. 26
s. 148K and cross-heading inserted by 2013 c. 29 Sch. 4 para. 28
s. 148DA 148DB inserted by 2010 c. 4 Sch. 1 para. 448
s. 148EA 148EB inserted by 2010 c. 4 Sch. 1 para. 450
s. 148GA inserted by 2019 c. 1 Sch. 14 para. 2(3)
s. 148ZA and cross-heading inserted by 2013 c. 29 Sch. 4 para. 27
s. 154A inserted by 2010 c. 8 Sch. 7 para. 43
s. 154A(1)(a) word omitted by 2013 c. 29 Sch. 46 para. 44
s. 164B and cross-heading inserted by 2017 c. 10 Sch. 1 para. 13
s. 167(1)(c) words substituted by S.I. 2015/374 art. 7(2)
s. 168(3)(3A) substituted for s. 168(3) by 2012 c. 14 s. 53(2)
s. 168(7) inserted by 2012 c. 14 s. 53(3)
s. 170(3)(c) and word inserted by S.I. 2012/266 art. 4(3)(b)
s. 172F(1A)-(1C) inserted by 2015 c. 33 s. 40(2)
s. 172F(2)(a)(aa)(b) substituted for s. 172F(2)(a)(b) by 2010 c. 8 Sch. 8 para. 121(5)
s. 172F(2A)(2B) inserted by 2010 c. 8 Sch. 8 para. 121(6)
s. 172AA inserted by 2013 c. 29 Sch. 4 para. 29
s. 172ZA-172ZE inserted by S.I. 2012/266 art. 4(4)
s. 173(2A)-(2C) inserted by 2015 c. 33 s. 41(2)
s. 188AA inserted by 2013 c. 29 Sch. 4 para. 30
s. 191A inserted by 2013 c. 29 Sch. 4 para. 31
s. 204A inserted by 2017 c. 32 Sch. 3 para. 5
s. 221(2A) inserted by 2016 c. 24 s. 25(2)(b)
s. 221(6) inserted by S.I. 2012/266 art. 7
s. 221A inserted by 2013 c. 29 Sch. 4 para. 32
s. 222A inserted by 2016 c. 24 s. 25(3)
s. 225K(3)(b) modified by 2010 c. 8 Sch. 9 para. 35(a)
s. 225L(3) modified by 2010 c. 8 Sch. 9 para. 35(b)
s. 225L(7) modified by 2010 c. 8 Sch. 9 para. 35(b)
s. 225N heading substituted by 2013 c. 29 Sch. 31 para. 14(4)
s. 225N(1A) inserted by 2013 c. 29 Sch. 31 para. 1(2)(a)
s. 225N(2) words substituted by 2013 c. 29 Sch. 31 para. 1(2)(b)
s. 225N(3)(4) omitted by 2013 c. 29 Sch. 31 para. 6(2)
s. 225N(5) omitted by 2013 c. 29 Sch. 31 para. 14(2)
s. 225N(6) words substituted by 2013 c. 29 Sch. 31 para. 14(3)(a)
s. 225N(6) words substituted by 2013 c. 29 Sch. 31 para. 14(3)(b)
s. 225O omitted by 2013 c. 29 Sch. 31 para. 6(3)
s. 225P 225Q omitted by 2013 c. 29 Sch. 31 para. 15
s. 225R heading substituted by 2013 c. 29 Sch. 31 para. 16(b)
s. 225R(1) words substituted by 2013 c. 29 Sch. 31 para. 16(a)
s. 225R(1)(a) words omitted by 2013 c. 29 Sch. 31 para. 1(3)(a)
s. 225R(1)(b) words inserted by 2013 c. 29 Sch. 31 para. 1(3)(b)
s. 225R(1A) inserted by 2013 c. 29 Sch. 31 para. 1(3)(c)
s. 225R(2) words inserted by 2013 c. 29 Sch. 31 para. 1(3)(d)
s. 225T omitted by 2013 c. 29 Sch. 31 para. 9
s. 225T(5) modified by 2010 c. 8 Sch. 9 para. 36
s. 225V and cross-heading inserted by 2013 c. 29 Sch. 31 para. 22
s. 225ZH and cross-heading inserted by 2013 c. 29 Sch. 4 para. 34
s. 225ZAA inserted by 2013 c. 29 Sch. 4 para. 33
s. 227A and cross-heading inserted by 2013 c. 29 Sch. 4 para. 36
s. 227A(3) inserted by 2017 c. 32 Sch. 3 para. 6
s. 227B 227C inserted by 2017 c. 32 Sch. 3 para. 7
s. 239A 239B and cross-heading inserted by 2013 c. 29 Sch. 4 para. 37
s. 240C heading substituted by 2017 c. 32 Sch. 2 para. 7(2)
s. 240C(1)(b) words inserted by 2017 c. 32 Sch. 2 para. 7(3)
s. 240C(3) words substituted by 2017 c. 32 Sch. 2 para. 7(4)
s. 240C(4) substituted by 2017 c. 32 Sch. 2 para. 7(5)
s. 240C(5) words substituted by 2017 c. 32 Sch. 2 para. 7(6)
s. 240C(5A) inserted by 2017 c. 32 Sch. 2 para. 7(7)
s. 240C(6) substituted by 2017 c. 32 Sch. 2 para. 7(8)
s. 240D(1)(b) words substituted by 2017 c. 32 Sch. 2 para. 9(2)
s. 240D(1A) inserted by 2017 c. 32 Sch. 2 para. 9(3)
s. 240D(4) words substituted by 2017 c. 32 Sch. 2 para. 9(4)
s. 240D(5) words inserted by 2017 c. 32 Sch. 2 para. 9(5)
s. 240D(6) omitted by 2017 c. 32 Sch. 2 para. 9(6)
s. 240CA inserted by 2017 c. 32 Sch. 2 para. 8
s. 243(6) inserted by 2013 c. 29 Sch. 45 para. 77
s. 246(2A) inserted by 2013 c. 29 Sch. 4 para. 39(2)
s. 254(2A) inserted by 2013 c. 29 Sch. 4 para. 39(3)
s. 254(2B) inserted by 2013 c. 29 Sch. 5 para. 4
s. 270(3)-(5) inserted by 2013 c. 29 Sch. 45 para. 81
s. 271A-271D and cross-heading inserted by 2017 c. 32 Sch. 2 para. 13
s. 271E inserted by 2017 c. 32 Sch. 2 para. 15
s. 272A excluded by S.I. 2002/2006, reg. 11(2A) (as inserted) by S.I. 2017/396 reg. 5
s. 272A 272B inserted by 2015 c. 33 s. 24(2)
s. 272A cross-heading inserted by 2017 c. 32 Sch. 2 para. 18
s. 272A(1)-(4) excluded by 2007 c. 3, s. 504 (as modified by S.I. 2013/2819, reg. 32(3) (as inserted)) by S.I. 2015/2053 reg. 4
s. 272A(1)-(4) excluded by S.I. 2013/2819, reg. 12(3A) (as inserted) by S.I. 2015/2053 reg. 3
s. 272A(7) inserted by 2017 c. 32 Sch. 2 para. 19
s. 272ZA inserted by 2017 c. 32 Sch. 2 para. 17
s. 272ZA(1) words inserted by 2018 c. 3 s. 36(5)
s. 274(1A) inserted by 2013 c. 29 s. 78(2)(a)
s. 274(3A) inserted by 2013 c. 29 s. 78(2)(b)
ss. 274A 274B and cross-heading inserted by 2015 c. 33 s. 24(5)
ss. 274A-274C and cross-heading substituted for ss. 274A, 274B and cross-heading by 2016 c. 24 s. 26(1)
s. 276A inserted by 2017 c. 32 Sch. 2 para. 22
s. 281A inserted by 2010 c. 8 Sch. 8 para. 270
s. 292(4A)-(4C) inserted by 2013 c. 29 Sch. 28 para. 3
s. 302A-302C inserted by 2010 c. 8 Sch. 7 para. 22
s. 302B(3)(4) omitted by 2011 c. 11 Sch. 23 para. 57(2)
s. 307A-307F and cross-heading inserted by 2017 c. 32 Sch. 2 para. 23
s. 307F excluded in part by 1992 c. 12 s. 37(1A)-(1C) (as inserted) by 2017 c. 32 Sch. 2 para. 44
s. 307G and cross-heading inserted by 2017 c. 32 Sch. 3 para. 8
s. 308A-308C and cross-headings inserted by S.I. 2011/1037 art. 11(2)
s. 308A-308C and cross-heading omitted by 2016 c. 24 s. 74(1)(a)
s. 311A and cross-heading inserted by 2016 c. 24 s. 73(1)
s. 311A(15) words inserted by 2017 c. 32 Sch. 2 para. 24(b)(ii)
s. 311A(15) words omitted by 2017 c. 32 Sch. 2 para. 24(b)(i)
s. 311A(15) words substituted by 2017 c. 32 Sch. 2 para. 24(a)
s. 315(7) inserted by 2017 c. 32 Sch. 2 para. 25
s. 322(2)(zaa) inserted by 2017 c. 32 Sch. 2 para. 26
s. 322(2)(ga) inserted by 2015 c. 33 s. 24(6)(b)
s. 322(2)(za) inserted by 2015 c. 33 s. 24(6)(a)
s. 322(2)(zb) inserted by 2016 c. 24 s. 73(5)
s. 322(2A) inserted by 2011 c. 11 Sch. 14 para. 2(2)(a)
s. 322(2A)(zaa) inserted by 2017 c. 32 Sch. 2 para. 26
s. 322(2A)(ea) inserted by 2015 c. 33 s. 24(6)(c)
s. 322(2A)(za) inserted by 2015 c. 33 s. 24(6)(a)
s. 322(4) inserted by 2011 c. 11 Sch. 14 para. 2(2)(c)
s. 326(7) inserted by 2011 c. 11 Sch. 14 para. 2(4)(b)
s. 326A inserted by 2011 c. 11 Sch. 14 para. 2(5)
s. 327(2)(c) and word inserted by S.I. 2011/1037 art. 11(3)
s. 327(2)(c) and word omitted by 2016 c. 24 s. 74(1)(b)
s. 328A 328B inserted by 2011 c. 11 Sch. 14 para. 2(8)
s. 329A inserted by 2017 c. 32 Sch. 2 para. 27
s. 331(1) s. 331 renumbered as s. 331(1) by 2017 c. 32 Sch. 2 para. 28(a)
s. 331(2) inserted by 2017 c. 32 Sch. 2 para. 28(b)
s. 334A-334E and cross-headings inserted by 2017 c. 32 Sch. 2 para. 29
s. 351(3)(4) inserted by 2017 c. 32 Sch. 2 para. 30
s. 353(1A) inserted by 2017 c. 32 Sch. 2 para. 31
s. 365(1)(aa) inserted by 2013 c. 29 Sch. 12 para. 2(a)
s. 368(2A) inserted by 2013 c. 29 Sch. 45 para. 83
s. 368A inserted by 2013 c. 29 Sch. 45 para. 132
s. 369(5) inserted by 2010 c. 8 Sch. 7 para. 67
s. 370A inserted by 2013 c. 29 Sch. 11 para. 6
s. 381E(3) words substituted by S.I. 2017/701 Sch. 4 para. 8
s. 381E(3)(c) substituted by S.I. 2019/818 reg. 5(2)
s. 382(1)(d) and word inserted by 2015 c. 11 s. 19(3)
s. 385A and cross-heading inserted by 2013 c. 29 Sch. 23 para. 16
s. 385A omitted by 2017 c. 10 s. 14(1)
s. 394(3A)-(3C) inserted by 2014 c. 26 Sch. 8 para. 57(3)
s. 396A and cross-heading inserted by 2015 c. 11 s. 19(2)
s. 396A(2)(b) substituted by 2016 c. 24 Sch. 1 para. 9
s. 396B inserted by 2016 c. 24 s. 35(1)
s. 397(5A) inserted by 2015 c. 11 s. 19(5)
s. 399(5A) inserted by 2015 c. 11 s. 19(6)
s. 399(5A) omitted by 2016 c. 24 Sch. 1 para. 11(5)
s. 401(1)-(1B) substituted for s. 401(1)-(6) by 2016 c. 24 Sch. 1 para. 12(2)
s. 401A inserted by 2010 c. 4 Sch. 1 para. 456
s. 401A omitted by 2016 c. 24 Sch. 1 para. 13
s. 401B inserted by 2010 c. 4 Sch. 1 para. 457
s. 401B words substituted by 2016 c. 24 Sch. 1 para. 14
s. 401C and cross-heading inserted by 2013 c. 29 Sch. 45 para. 133
s. 404A inserted by 2016 c. 24 s. 35(2)
s. 407(3A)-(3C) inserted by 2014 c. 26 Sch. 8 para. 63(3)
s. 408A and cross-heading inserted by 2013 c. 29 Sch. 45 para. 134
s. 410(1)(1A) substituted for s. 410(1) by 2010 c. 4 Sch. 1 para. 458(2)
s. 410(8) inserted by 2010 c. 4 Sch. 1 para. 458(3)
s. 410A inserted by 2010 c. 4 Sch. 1 para. 459
s. 413A inserted by 2013 c. 29 Sch. 45 para. 135
s. 414A inserted by 2010 c. 4 Sch. 1 para. 461
s. 414A(2)-(4) applied by 1992 c. 12, s. 142A(4) (as inserted) by 2010 c. 33 Sch. 4 para. 1
s. 417(1)(1A) substituted for s. 417(1) by 2013 c. 29 Sch. 30 para. 14(1)
s. 420A inserted by 2013 c. 29 Sch. 45 para. 136
s. 421A inserted by 2010 c. 4 Sch. 1 para. 465
s. 463A-463E inserted by 2013 c. 29 Sch. 9 para. 8
s. 465(1A) inserted by 2013 c. 29 Sch. 45 para. 84
s. 465B inserted by 2013 c. 29 Sch. 45 para. 140
s. 467(4)(aa) inserted by 2013 c. 29 Sch. 45 para. 85
s. 468(7) inserted by 2013 c. 29 Sch. 45 para. 141
s. 473A inserted by 2012 c. 14 s. 11(1)
s. 485(8) inserted by 2013 c. 29 Sch. 9 para. 9
s. 507A inserted by 2017 c. 32 s. 9(2)
s. 512A inserted by 2017 c. 32 s. 9(3)
s. 514(4A) inserted by 2013 c. 29 Sch. 45 para. 142
s. 520(5)-(7) inserted by 2017 c. 32 s. 10
s. 528 528A excluded by 1988 c. 1, s. 552(14) (as inserted) by 2013 c. 29 Sch. 8 para. 6
s. 528 528A substituted for s. 528 by 2013 c. 29 Sch. 8 para. 3
s. 528(1)(b) words substituted by 2013 c. 29 Sch. 45 para. 86(3)
s. 528(1A) inserted by 2013 c. 29 Sch. 45 para. 86(4)
s. 528(1A) inserted by 2013 c. 29 Sch. 45 para. 86(9)
s. 528(8) words substituted by 2013 c. 29 Sch. 45 para. 86(6)
s. 528A(1)(b) words substituted by 2013 c. 29 Sch. 45 para. 87(1)(2)
s. 528A(2)(b) words substituted by 2013 c. 29 Sch. 45 para. 87(1)para. 87(3)(a)
s. 528A(2)(c) substituted by 2013 c. 29 Sch. 45 para. 87(1)para. 87(3)(b)
s. 528A(2A) inserted by 2013 c. 29 Sch. 45 para. 87(1)(4)
s. 528A(4) words substituted by 2013 c. 29 Sch. 45 para. 87(1)(5)
s. 528A(8) words substituted by 2013 c. 29 Sch. 45 para. 87(1)(6)
s. 538(7)-(9) inserted by 2017 c. 32 s. 9(4)
s. 539(7) inserted by S.I. 2019/201 art. 10(2)(c)
s. 574(1)(aa) inserted by 2019 c. 1 Sch. 3 para. 2(2)
s. 576(1) inserted by 2019 c. 1 Sch. 3 para. 3(3)
s. 576(2) s. 576 renumbered as s. 576(2) by 2019 c. 1 Sch. 3 para. 3(2)
s. 577(2A) inserted by 2013 c. 29 Sch. 45 para. 89
s. 577(5) inserted by 2016 c. 24 s. 42(1)
s. 577A inserted by 2016 c. 24 s. 42(2)
s. 619(1)(e)(f) inserted by 2018 c. 3 Sch. 10 para. 4(b)
s. 627(4) inserted by 2012 c. 14 s. 12(2)
s. 628A excluded by 2004 c. 12 Sch. 15 para. 8(4) (as inserted) by 2017 c. 32 Sch. 8 para. 19
s. 628A-628C inserted by 2017 c. 32 Sch. 8 para. 22
s. 630A inserted by 2017 c. 32 Sch. 8 para. 23(2)
s. 635(5) inserted by 2017 c. 32 Sch. 8 para. 24(3)
s. 635(5) words substituted by 2018 c. 3 Sch. 10 para. 8(b)
s. 637(7A) inserted by 2018 c. 3 Sch. 10 para. 10(c)
s. 640(6)(b)(iv) inserted by 2012 c. 14 s. 1(5)(c)
s. 643-643N and cross-heading inserted by 2018 c. 3 Sch. 10 para. 11
s. 646(6A)(6B) inserted by 2010 c. 33 s. 7(4)
s. 663(5) inserted by 2016 c. 24 Sch. 1 para. 22
s. 669(3A) inserted by S.I. 2017/468 reg. 8(3)
s. 669(3A) substituted by S.I. 2019/201 art. 10(3)(b)
s. 669(3A)(c) words substituted by S.I. 2018/459 art. 4(2)
s. 670(4A) inserted by 2016 c. 24 Sch. 1 para. 23
s. 682A inserted by 2010 c. 8 Sch. 7 para. 47
s. 685A(3A) inserted by S.I. 2019/201 art. 10(4)(b)
s. 688(2)(za) inserted by 2017 c. 32 Sch. 3 para. 9
s. 689A inserted by 2013 c. 29 Sch. 45 para. 137
s. 694(1A) inserted by 2011 c. 11 s. 40(2)
s. 694A inserted by 2016 c. 24 s. 27(1)
s. 695A inserted by 2011 c. 11 s. 40(3)
s. 699(9) inserted by 2011 c. 11 s. 40(4)
s. 701(6) inserted by 2011 c. 11 s. 40(5)
s. 726(2)(2A) substituted for s. 726(2) by S.I. 2010/813 art. 16
s. 744(1)(f)-(i) inserted by 2010 c. 33 s. 2(2)(b)
s. 744(1)(g) words substituted by 2014 c. 6 Sch. 2 para. 68(2)
s. 744(1)(h) words substituted by 2014 c. 6 Sch. 2 para. 68(3)
s. 744(1)(i) words substituted by 2014 c. 6 Sch. 2 para. 68(4)
s. 744(1)(j) inserted by S.I. 2016/413 reg. 223(a)
s. 744(2)(3) inserted by 2010 c. 33 s. 2(2)(c)
s. 744(2) words substituted by S.I. 2016/413 reg. 223(b)
s. 744(2)(c) substituted by 2014 c. 6 Sch. 2 para. 68(5)
s. 744(3) words substituted by 2014 c. 6 Sch. 2 para. 68(6)
s. 745(1) s. 745 renumbered as s. 745(1) by 2010 c. 33 s. 2(3)(a)
s. 745(1) word omitted by 2010 c. 33 s. 2(3)(b)
s. 745(1)(e)(f) inserted by 2010 c. 33 s. 2(3)(b)
s. 745(2)(3) inserted by 2010 c. 33 s. 2(3)(c)
s. 746(1) s. 746 renumbered as s. 746(1) by 2010 c. 33 s. 2(4)(a)
s. 746(1) word omitted by 2010 c. 33 s. 2(4)(b)
s. 746(1)(d)-(f) inserted by 2010 c. 33 s. 2(4)(b)
s. 746(2)(3) inserted by 2010 c. 33 s. 2(4)(c)
s. 749(c) and word inserted by S.I. 2014/992 art. 8(1)(b)
s. 753A inserted by 2011 c. 11 s. 69(3)
s. 775A inserted by 2017 c. 2 s. 3(1)
s. 776(2A) inserted by 2008 c. 23 s. 21(4)
s. 776(2A) words inserted by S.I. 2016/413 reg. 224
s. 782C inserted by S.I. 2018/282 art. 3(4)
s. 786(5) inserted by 2013 c. 29 Sch. 4 para. 40
s. 786(6) words substituted by 2017 c. 32 Sch. 2 para. 10
s. 786(6A)(6B) inserted by 2017 c. 32 Sch. 2 para. 33
s. 804(4) inserted by 2010 c. 33 Sch. 1 para. 3(4)
s. 804A inserted by 2010 c. 33 Sch. 1 para. 4
s. 805(4)-(6) inserted by 2013 c. 29 Sch. 4 para. 42
s. 805(5) words substituted by 2017 c. 32 Sch. 2 para. 11
s. 805A inserted by 2010 c. 33 Sch. 1 para. 6
s. 806(3)(aa) inserted by S.I. 2016/413 reg. 225(a)
s. 806(5)(e) and word inserted by 2008 c. 23 Sch. 1 para. 18(3)(b)
s. 806(5)(f) inserted by S.I. 2016/413 reg. 225(b)
s. 806(5)(ba) (bb) inserted by 2014 c. 6 Sch. 2 para. 69
s. 806(6) inserted by S.I. 2013/1465 Sch. 1 para. 10(d)
s. 806A 806B inserted by 2010 c. 33 Sch. 1 para. 7
s. 811(1)(1A) substituted for s. 811(1) by 2010 c. 33 Sch. 1 para. 12(2)
s. 820(1) s. 820 renumbered as s. 820(1) by 2013 c. 29 Sch. 4 para. 43(a)
s. 820(2) inserted by 2013 c. 29 Sch. 4 para. 43(b)
s. 824(2A)(2B) inserted by 2010 c. 33 s. 3(2)
s. 825-825D substituted for s. 825 by 2010 c. 33 s. 3(3)
s. 847(4) inserted by 2018 c. 3 Sch. 6 para. 5(2)
s. 848A inserted by 2018 c. 3 Sch. 6 para. 1
s. 849(3A) inserted by 2013 c. 29 Sch. 45 para. 78
s. 850C-850E inserted by 2014 c. 26 Sch. 17 para. 7(3)
s. 850C(4) applied by 2009 c. 4, s. 1264A(1) (as inserted) by 2014 c. 26 Sch. 17 para. 10(3)
s. 850D(4) applied by 2009 c. 4, s. 1264A(1) (as inserted) by 2014 c. 26 Sch. 17 para. 10(3)
s. 852(8) inserted by 2013 c. 29 Sch. 45 para. 79(3)
s. 852A inserted by 2018 c. 3 Sch. 6 para. 5(3)
s. 854(5A) inserted by 2013 c. 29 Sch. 45 para. 80(3)
s. 854(6)(d)(e) inserted by 2016 c. 24 Sch. 1 para. 26(b)
s. 855A inserted by 2018 c. 3 Sch. 6 para. 5(4)
s. 863A-863G inserted by 2014 c. 26 Sch. 17 para. 1
s. 863H-863L and cross-heading inserted by 2014 c. 26 Sch. 17 para. 15
s. 866(2A) inserted by 2017 c. 32 s. 36(7)
s. 866(3A)(3B) inserted by 2017 c. 32 s. 36(8)
s. 866(4A)-(4F) inserted by 2017 c. 32 s. 36(9)
s. 866(4G)(4H) inserted by 2017 c. 32 s. 36(10)
s. 873(3)(ba) inserted by 2019 c. 1 Sch. 3 para. 5
Sch. 2 para. 78A inserted by 2010 c. 4 Sch. 1 para. 471(3)
Commencement Orders yet to be applied to the Income Tax (Trading and Other Income) Act 2005
S.I. 2011/824 art. 2 commences (2008 c. 23)
264UK property businessE+W+S+N.I.
A person's UK property business consists of—
(a)every business which the person carries on for generating income from land in the United Kingdom, and
(b)every transaction which the person enters into for that purpose otherwise than in the course of such a business.