Source: http://www.legislation.gov.uk/ukpga/2005/5/section/93?view=extent
Timestamp: 2013-06-20 11:39:42
Document Index: 273108020

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Chapter 5Expenses connected with foreign tradesSection 93Table of ContentsContentExplanatory NotesMore ResourcesPrevious: ProvisionNext: ProvisionPlain ViewPrint Options
Changes 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):Ch. 16ZA inserted by S.I. 2012/266 art. 6s. 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. 55A and cross-heading inserted by 2008 c. 9 s. 73(4)s. 55B inserted by 2010 c. 13 Sch. 5 para. 2(1)s. 57A and cross-heading inserted by S.I. 2009/730 art. 3s. 79A inserted by 2009 c. 4 Sch. 1 para. 598s. 94A inserted by 2010 c. 8 Sch. 7 para. 28s. 148DA 148DB inserted by 2010 c. 4 Sch. 1 para. 448s. 148EA 148EB inserted by 2010 c. 4 Sch. 1 para. 450s. 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. 154A inserted by 2010 c. 8 Sch. 7 para. 43s. 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(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. 172ZA-172ZE inserted by S.I. 2012/266 art. 4(4)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. 225T(5) modified by 2010 c. 8 Sch. 9 para. 36s. 281A inserted by 2010 c. 8 Sch. 8 para. 270s. 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. 308A-308C and cross-headings inserted by S.I. 2011/1037 art. 11(2)s. 326A inserted by 2011 c. 11 Sch. 14 para. 2(5)s. 328A 328B inserted by 2011 c. 11 Sch. 14 para. 2(8)s. 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. 397A applied by S.I. 2009/3001 reg. 95(4)s. 397A-397C inserted by 2008 c. 9 Sch. 12 para. 4s. 397A(1) substituted for s. 397A(1)(2) by 2009 c. 10 Sch. 19 para. 2(2)s. 397A(3) word sustituted by 2009 c. 10 Sch. 19 para. 2(3)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. 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 sustituted by 2009 c. 10 Sch. 19 para. 4(5)s. 397C(1) word sustituted 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. 401A inserted by 2010 c. 4 Sch. 1 para. 456s. 401B inserted by 2010 c. 4 Sch. 1 para. 457s. 410A inserted by 2010 c. 4 Sch. 1 para. 459s. 414A inserted by 2010 c. 4 Sch. 1 para. 461s. 414A(2)-(4) applied by 1992 c. 12 s. 142A(4) (as inserted) by 2010 c. 33 Sch. 4 para. 1s. 421A inserted by 2010 c. 4 Sch. 1 para. 465s. 473A inserted by 2012 c. 14 s. 11(1)s. 682A inserted by 2010 c. 8 Sch. 7 para. 47s. 695A inserted by 2011 c. 11 s. 40(3)s. 749A inserted by 2009 c. 4 Sch. 1 para. 635s. 753A inserted by 2011 c. 11 s. 69(3)s. 804A inserted by 2010 c. 33 Sch. 1 para. 4s. 805A inserted by 2010 c. 33 Sch. 1 para. 6s. 806A 806B inserted by 2010 c. 33 Sch. 1 para. 7s. 825-825D substituted for s. 825 by 2010 c. 33 s. 3(3)s. 832-832B substituted for s. 832 by 2008 c. 9 Sch. 7 para. 53s. 832A(6) words substituted by S.I. 2010/2901 art. 3s. 840A inserted by 2008 c. 9 Sch. 7 para. 69s. 840A(1) words substituted by 2008 c. 9 Sch. 39 para. 53s. 850-850B substituted for s. 850 by 2009 c. 4 Sch. 1 para. 640Commencement Orders yet to be applied to the Income Tax (Trading and Other Income) Act 2005:Commencement 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. 2012/924 art. 2 Coming into forceS.I. 2012/1553 art. 2(e) commences (2008 c. 23)S.S.I. 2009/267 art. 2 commences (2007 asp 4)93Allocation of expensesE+W+S+N.I.This section has no associated Explanatory Notes(1)Expenses within section 92(3)(a), (b) or (c) are allocated to the foreign trade.
(a)the expenses are within section 92(3)(a) or (b), and
(b)the trader carries on more than one foreign trade at the place in question outside the United Kingdom,
those expenses are allocated between the foreign trades on a just and reasonable basis.
(a)the expenses are within section 92(3)(c), and
(b)the trader's absence is for the purpose of carrying on more than one foreign trade,
(4)Expenses within section 92(3)(d) are allocated—
(a)to the trade carried on at the trader's place of destination, if that trade is a foreign trade, and
(b)in any other case, to the foreign trade carried on at the trader's place of departure.
(5)If the trader carries on more than one foreign trade at—
(a)the place of destination (in a case falling within subsection (4)(a)), or
(b)the place of departure (in a case falling within subsection (4)(b)),
the expenses are allocated between the foreign trades on a just and reasonable basis.