Source: http://www.legislation.gov.uk/ukpga/2005/5/section/45
Timestamp: 2016-05-29 04:16:30
Document Index: 619329886

Matched Legal Cases: ['art. 3', 'art. 3', 'art. 6', 'art. 3', 'art. 7', 'art. 4', 'art. 4', 'art. 7', 'art. 37', 'art. 11', 'art. 11', 'art. 16', 'art. 8', 'art. 3', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2']

Chapter 4Business entertainment and giftsSection 45Table of ContentsContentExplanatory NotesMore ResourcesPrevious: ProvisionNext: ProvisionPlain ViewPrint OptionsWhat VersionLatest available (Revised)Original (As enacted)Advanced FeaturesShow Geographical Extent(e.g. England, Wales, Scotland, Northern Ireland)Show Timeline of ChangesOpening OptionsOpen whole ActOpen Act without schedulesOpen Schedules onlyMore ResourcesOriginal Print PDFCorrection Slip - 01/06/2012View moreChanges to legislation: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.Changes to LegislationRevised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.Changes and effects yet to be applied to the whole Act associated Parts and Chapters:Changes and effectsThis section lists the changes and effects yet to be applied to the whole Act, associated Parts and Chapters where applicable. This includes any insertions of whole new Parts, Chapters or provisions yet to be inserted into this Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing.Act amendment to earlier affecting provision SI 2006/964 reg. 96 by S.I. 2009/2036 reg. 31Act amendment to earlier affecting provision SI 2007/1050 reg. 3-12 by 2009 c. 4 Sch. 2 para. 131Act 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. 3Act modified by 2007 c. 3 s. 564M(1) (as inserted) by 2010 c. 8 Sch. 2 para. 14(1)Blanket amendment words substituted by S.I. 2011/1043 art. 3 4Blanket amendment words substituted by S.I. 2011/1043 art. 3 6Whole provisions yet to be inserted into this Act (including any effects on those provisions):Pt. 2 Ch. 11A inserted by 2008 c. 9 Sch. 15 para. 2Pt. 2 Ch. 16A inserted by 2010 c. 8 Sch. 1 para. 2Pt. 2 Ch. 3A inserted by 2013 c. 29 Sch. 4 para. 5Pt. 2 Ch. 6A inserted by 2013 c. 29 Sch. 4 para. 23Pt. 2 Ch. 17A inserted by 2013 c. 29 Sch. 4 para. 38Pt. 2 Ch. 5A inserted by 2013 c. 29 Sch. 5 para. 2Pt. 4 Ch. 2A inserted by 2013 c. 29 Sch. 12 para. 3Ch. 16ZA inserted by S.I. 2012/266 art. 6s. 6(2A) inserted by 2013 c. 29 Sch. 45 para. 75s. 17(1)-(1B) substituted for s. 17(1) by 2013 c. 29 Sch. 45 para. 76(2)s. 25A inserted by 2013 c. 29 Sch. 4 para. 4s. 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. 49s. 31(2)(aa) inserted by 2013 c. 29 Sch. 5 para. 3s. 31(4) inserted by 2013 c. 29 s. 78(1)(b)s. 32A and cross-heading inserted by 2013 c. 29 Sch. 4 para. 7s. 33A inserted by 2013 c. 29 Sch. 4 para. 8s. 38(2A) inserted by 2013 c. 29 Sch. 4 para. 9s. 39(3)(4) inserted by 2011 c. 11 Sch. 2 para. 36(3)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. 48(4A) inserted by 2009 c. 4 Sch. 1 para. 589(4)s. 48(4A)(a) word inserted by 2012 c. 14 Sch. 16 para. 126(a)s. 48(4A)(a)(b)(c) words omitted by 2009 c. 10 Sch. 11 para. 36(5)s. 48(4A)(b) words inserted by 2012 c. 14 Sch. 16 para. 126(b)s. 49(1)(za) inserted by 2009 c. 10 Sch. 11 para. 37(2)(c)s. 49(1A) inserted by 2009 c. 10 Sch. 11 para. 37(3)s. 49(2)(d) inserted by 2009 c. 10 Sch. 11 para. 37(4)(c)s. 50A 50B inserted by 2009 c. 10 Sch. 11 para. 39s. 50B modified by 1988 c. 1 s. 578A(5) (as inserted) by 2009 c. 10 Sch. 11 para. 62(7)s. 51A inserted by 2013 c. 29 Sch. 4 para. 10s. 55A and cross-heading inserted by 2008 c. 9 s. 73(4)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. 13s. 57A and cross-heading inserted by S.I. 2009/730 art. 3s. 57B and cross-heading inserted by 2013 c. 29 Sch. 4 para. 14s. 58(5)(a) words inserted by 2013 c. 29 Sch. 4 para. 15s. 61(5A) inserted by 2013 c. 29 Sch. 28 para. 2s. 71(1)(e) and word inserted by 2011 c. 21 Sch. 13 para. 14s. 71(1)(ca) inserted by S.I. 2012/976 Sch. para. 15s. 71(4) added by S.I. 2010/1158 Sch. 2 para. 56(4)s. 72(2A) inserted by 2013 c. 29 Sch. 4 para. 16s. 79A inserted by 2009 c. 4 Sch. 1 para. 598s. 86A 86B and cross-heading inserted by 2015 c. 11 Sch. 5 para. 1s. 94A inserted by 2010 c. 8 Sch. 7 para. 28s. 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. 17s. 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. 19s. 96A inserted by 2013 c. 29 Sch. 4 para. 20s. 97A 97B and cross-heading inserted by 2013 c. 29 Sch. 4 para. 21s. 105(2A) inserted by 2013 c. 29 Sch. 4 para. 22(3)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. 24s. 130A inserted by 2013 c. 29 Sch. 4 para. 25s. 144A inserted by 2013 c. 29 Sch. 4 para. 26s. 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. 148FA and cross-heading inserted by 2008 c. 9 Sch. 20 para. 10(2)s. 148FB inserted by 2008 c. 9 Sch. 20 para. 10(3)s. 148FC inserted by 2008 c. 9 Sch. 20 para. 10(4)s. 148FD inserted by 2009 c. 10 Sch. 33 para. 2s. 148ZA and cross-heading inserted by 2013 c. 29 Sch. 4 para. 27s. 149(4)(ba) inserted by 2009 c. 10 Sch. 22 para. 11(3)(a)s. 150(8)(ca) inserted by 2009 c. 10 Sch. 22 para. 11(3)(b)s. 154A inserted by 2010 c. 8 Sch. 7 para. 43s. 154A(1)(a) word omitted by 2013 c. 29 Sch. 46 para. 44s. 155(3A) inserted by 2009 c. 4 Sch. 1 para. 601(5)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(1)(a) words substituted by 2010 c. 8 Sch. 8 para. 121(2)s. 172F(1)(b) words substituted by 2010 c. 8 Sch. 8 para. 121(3)s. 172F(1A)-(1C) inserted by 2015 c. 33 s. 40(2)s. 172F(2) words substituted by 2010 c. 8 Sch. 8 para. 121(4)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. 29s. 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. 30s. 191A inserted by 2013 c. 29 Sch. 4 para. 31s. 221(6) inserted by S.I. 2012/266 art. 7s. 221A inserted by 2013 c. 29 Sch. 4 para. 32s. 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. 15s. 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. 9s. 225T(5) modified by 2010 c. 8 Sch. 9 para. 36s. 225V and cross-heading inserted by 2013 c. 29 Sch. 31 para. 22s. 225ZH and cross-heading inserted by 2013 c. 29 Sch. 4 para. 34s. 225ZAA inserted by 2013 c. 29 Sch. 4 para. 33s. 227A and cross-heading inserted by 2013 c. 29 Sch. 4 para. 36s. 239A 239B and cross-heading inserted by 2013 c. 29 Sch. 4 para. 37s. 243(6) inserted by 2013 c. 29 Sch. 45 para. 77s. 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. 4s. 259(1)(b) substituted by S.I. 2008/954 art. 37s. 270(3)-(5) inserted by 2013 c. 29 Sch. 45 para. 81s. 272A 272B inserted by 2015 c. 33 s. 24(2)s. 272A(1)-(4) excluded by 2007 c. 3 s. 504 (as modified by SI 2013/2819 reg. 32(3) (as inserted)) by S.I. 2015/2053 reg. 4s. 272A(1)-(4) excluded by SI 2013/2819 reg. 12(3A) (as inserted) by S.I. 2015/2053 reg. 3s. 274(1A) inserted by 2013 c. 29 s. 78(2)(a)s. 274(3A) inserted by 2013 c. 29 s. 78(2)(b)s. 274A 274B and cross-heading inserted by 2015 c. 33 s. 24(5)s. 281A inserted by 2010 c. 8 Sch. 8 para. 270s. 287(4)(c)(d) inserted by 2009 c. 4 Sch. 1 para. 617(3)(c)s. 288(6)(e) and word inserted by 2009 c. 4 Sch. 1 para. 618(3)(b)s. 292(4A)-(4C) inserted by 2013 c. 29 Sch. 28 para. 3s. 294(1)(c)(1A) substituted for s. 294(1)(c) by 2009 c. 4 Sch. 1 para. 621s. 295(2)(b)(3) substituted for s. 295(2)(b) by 2009 c. 4 Sch. 1 para. 622s. 302A-302C inserted by 2010 c. 8 Sch. 7 para. 22s. 302B(3)(4) omitted by 2011 c. 11 Sch. 23 para. 57(2)s. 303(2A) inserted by 2009 c. 4 Sch. 1 para. 626(3)s. 308A-308C and cross-headings inserted by S.I. 2011/1037 art. 11(2)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(2A) inserted by 2011 c. 11 Sch. 14 para. 2(2)(a)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. 328A 328B inserted by 2011 c. 11 Sch. 14 para. 2(8)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. 83s. 368A inserted by 2013 c. 29 Sch. 45 para. 132s. 369(5) inserted by 2010 c. 8 Sch. 7 para. 67s. 370A inserted by 2013 c. 29 Sch. 11 para. 6s. 378A applied by S.I. 2009/3001 reg. 96(3)(a)s. 378A inserted by 2009 c. 10 s. 39(3)s. 378A(7) words substituted by 2010 c. 8 Sch. 8 para. 168s. 378A(7) words substituted by S.I. 2009/3001 reg. 128(2)s. 380A inserted by 2009 c. 10 s. 33(3)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. 16s. 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. 397(5A) inserted by 2015 c. 11 s. 19(5)s. 397A applied by S.I. 2009/3001 reg. 95(4)s. 397A-397C inserted by 2008 c. 9 Sch. 12 para. 4s. 397A(1) excluded by S.I. 2013/2819 reg. 12(3)(a)s. 397A(1) substituted for s. 397A(1)(2) by 2009 c. 10 Sch. 19 para. 2(2)s. 397A(3) word substituted by 2009 c. 10 Sch. 19 para. 2(3)s. 397A(6) words omitted by S.I. 2013/2819 reg. 36(4)s. 397A(6) words substituted by 2013 c. 29 Sch. 29 para. 14(a)s. 397A(7) words omitted by 2009 c. 10 Sch. 19 para. 2(4)s. 397A(7) words substituted by 2010 c. 8 Sch. 8 para. 66s. 397A(8) omitted by 2013 c. 29 Sch. 29 para. 14(b)s. 397B omitted by 2013 c. 29 Sch. 29 para. 15s. 397B(2) words omitted by 2009 c. 10 Sch. 19 para. 4(2)s. 397B(3) words inserted by 2009 c. 10 Sch. 19 para. 4(3)s. 397B(3A) inserted by 2009 c. 10 Sch. 19 para. 4(4)s. 397B(4) word substituted by 2009 c. 10 Sch. 19 para. 4(5)s. 397C(1) word substituted by 2009 c. 10 Sch. 19 para. 6(2)(a)s. 397C(1) words omitted by 2009 c. 10 Sch. 19 para. 6(2)(b)s. 397C(1A) inserted by 2009 c. 10 Sch. 19 para. 6(3)s. 397C(8) inserted by 2009 c. 10 Sch. 19 para. 6(4)s. 397AA inserted by 2009 c. 10 Sch. 19 para. 3s. 397AA modified by S.I. 2009/3333 reg. 2s. 397BA inserted by 2009 c. 10 Sch. 19 para. 5s. 397BA(2)(a) substituted by 2010 c. 8 Sch. 8 para. 67s. 399(5A) inserted by 2015 c. 11 s. 19(6)	s. 401A	inserted by 2010 c. 4 Sch. 1 para. 456	s. 401B	inserted by 2010 c. 4 Sch. 1 para. 457	s. 401C and cross-heading inserted by 2013 c. 29 Sch. 45 para. 133s. 406(4A) inserted by 2008 c. 9 Sch. 12 para. 19s. 407(3A)-(3C) inserted by 2014 c. 26 Sch. 8 para. 63(3)s. 407(4A) inserted by 2008 c. 9 Sch. 12 para. 20s. 408(2A) inserted by 2008 c. 9 Sch. 12 para. 21s. 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. 1s. 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. 8s. 465(1A) inserted by 2013 c. 29 Sch. 45 para. 84s. 465B inserted by 2013 c. 29 Sch. 45 para. 140s. 467(4)(aa) inserted by 2013 c. 29 Sch. 45 para. 85s. 468(7) inserted by 2013 c. 29 Sch. 45 para. 141s. 473A inserted by 2012 c. 14 s. 11(1)s. 485(8) inserted by 2013 c. 29 Sch. 9 para. 9s. 514(4A) inserted by 2013 c. 29 Sch. 45 para. 142s. 528 528A excluded by 1988 c. 1 s. 552(14) (as inserted) by 2013 c. 29 Sch. 8 para. 6s. 528 528A substituted for s. 528 by 2013 c. 29 Sch. 8 para. 3s. 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. 577(2A) inserted by 2013 c. 29 Sch. 45 para. 89s. 627(4) inserted by 2012 c. 14 s. 12(2)s. 640(6)(b)(iii) words substituted by 2012 c. 14 s. 1(5)(b)s. 640(6)(b)(iv) inserted by 2012 c. 14 s. 1(5)(c)s. 646(6A)(6B) inserted by 2010 c. 33 s. 7(4)s. 682A inserted by 2010 c. 8 Sch. 7 para. 47s. 685A(5A)(5B) inserted by 2008 c. 9 s. 67(1)s. 689A inserted by 2013 c. 29 Sch. 45 para. 137s. 694(1A) inserted by 2011 c. 11 s. 40(2)s. 695A inserted by 2011 c. 11 s. 40(3)s. 699(9) inserted by 2011 c. 11 s. 40(4)s. 701(4)(5) inserted by 2008 c. 9 s. 40s. 701(6) inserted by 2011 c. 11 s. 40(5)s. 705(5) inserted by 2009 c. 10 Sch. 26 para. 2(3)s. 706(3)(a)(b)(c) substituted for words by 2009 c. 10 Sch. 26 para. 8s. 726(2)(2A) substituted for s. 726(2) by S.I. 2010/813 art. 16s. 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(2)(3) inserted by 2010 c. 33 s. 2(2)(c)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. 749A inserted by 2009 c. 4 Sch. 1 para. 635s. 753A inserted by 2011 c. 11 s. 69(3)s. 764 title words substituted by 2010 c. 8 Sch. 8 para. 69(2)s. 776(2A) inserted by 2008 c. 23 s. 21(4)s. 786(5) inserted by 2013 c. 29 Sch. 4 para. 40s. 804(4) inserted by 2010 c. 33 Sch. 1 para. 3(4)s. 804A inserted by 2010 c. 33 Sch. 1 para. 4s. 805(4)-(6) inserted by 2013 c. 29 Sch. 4 para. 42s. 805A inserted by 2010 c. 33 Sch. 1 para. 6s. 806(5)(e) and word inserted by 2008 c. 23 Sch. 1 para. 18(3)(b)s. 806(5)(ba) (bb) inserted by 2014 c. 6 Sch. 2 para. 69s. 806A 806B inserted by 2010 c. 33 Sch. 1 para. 7s. 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. 830(4)(h) inserted by 2008 c. 9 Sch. 7 para. 156(b)s. 830(4)(i) and word inserted by 2008 c. 9 Sch. 7 para. 162s. 830(4)(aa) inserted by 2008 c. 9 Sch. 7 para. 96s. 830(4)(aa) substituted by S.I. 2009/3001 reg. 128(4)s. 832-832B substituted for s. 832 by 2008 c. 9 Sch. 7 para. 53s. 832A substituted by 2013 c. 29 Sch. 45 para. 118s. 832A(6) words substituted by S.I. 2010/2901 art. 3s. 839(3A) inserted by 2009 c. 4 Sch. 1 para. 637(4)s. 839(3A)(b) words substituted by S.I. 2013/2819 reg. 36(9)(c)s. 840A inserted by 2008 c. 9 Sch. 7 para. 69s. 840A(1) words substituted by 2008 c. 9 Sch. 39 para. 53s. 849(3A) inserted by 2013 c. 29 Sch. 45 para. 78s. 849(4) inserted by 2009 c. 4 Sch. 1 para. 639s. 850-850B substituted for s. 850 by 2009 c. 4 Sch. 1 para. 640s. 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. 854(5A) inserted by 2013 c. 29 Sch. 45 para. 80(3)s. 858(4) inserted by 2008 c. 9 s. 58(3)s. 860(1A) inserted by 2009 c. 4 Sch. 1 para. 641(2)s. 863A-863G inserted by 2014 c. 26 Sch. 17 para. 1s. 863H-863L and cross-heading inserted by 2014 c. 26 Sch. 17 para. 15s. 873(4) inserted by 2009 c. 10 Sch. 19 para. 8	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 2005Commencement OrdersThis section lists the commencement orders yet to be applied to the whole Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing. Where applicable the commencement orders are listed under two headings, firstly those that bring some part of the Act you are viewing into force and secondly, those that bring into force legislation that affects some part of the legislation you are viewing. If you are viewing a prospective version or there is a prospective version available there may be commencement orders listed here that are relevant to the provision you are viewing.Commencement Orders bringing legislation that affects this Act into force:S.I. 2008/561 art. 2 commences (2007 c. 11)S.I. 2009/270 art. 2 commences (2008 c. 14)S.I. 2009/403 art. 2 commences (2008 c. 9)S.I. 2009/2273 art. 2 commences (2008 c. 23)S.I. 2010/2981 art. 2-4 commences (2008 c. 23)S.I. 2011/824 art. 2 commences (2008 c. 23)S.I. 2012/1553 art. 2(e) commences (2008 c. 23)S.S.I. 2009/267 art. 2 commences (2007 asp 4)45Business entertainment and gifts: general ruleE+W+S+N.I.This section has no associated Explanatory Notes(1)The general rule is that no deduction is allowed in calculating the profits of a trade for expenses incurred in providing entertainment or gifts in connection with the trade.
(2)A deduction for expenses which are incurred—
(a)in paying sums to or on behalf of an employee of the person carrying on the trade (“the trader”), or
(b)in putting sums at the disposal of an employee of the trader,
is prohibited by the general rule if (and only if) the sums are paid, or put at the employee's disposal, exclusively for meeting expenses incurred or to be incurred by the employee in providing the entertainment or gift.
(3)The general rule is subject to exceptions—
for entertainment (see section 46), and
for gifts (see section 47).
(4)For the purposes of this section and those two sections—
(a)“employee”, in relation to a company, includes a director of the company and a person engaged in the management of the company,