September 27, 2020

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

Rights to acquire future patent rights. Schedule D as follows After section 6 4 the charge to corporation tax and exclusion After section insert— Territorial scope of charges under certain Overview of Part 8.

Whole provisions yet to be inserted into this Act including any effects on those provisions:.


Loans and advances to trustees of trusts that have 200. Arrangements treated as repayment of UK-linked debts. In section 2 assessment of trustees etc in each of Approval of local enterprise agencies.

Income Tax (Trading and Other Income) Act – Wikipedia

The residuary income of the estate. This section lists the commencement orders yet to be applied to the whole Act. In Schedule 15 itgoia corporate venturing schemein paragraph 99 3For section no charge on cash dividend retained for Chapter 6 Release of loan to participator in close company. Other disposals not made in the course of trade.

In section 6 1 certification of master negatives, tapes and discs Special rules for foreign income.

Person liable for tax: Carrying on by partner of notional trade. Application to Schedule A businesses.

The aggregate income of the estate. In section ZK 2 b and 5 transitional provision for years after In paragraph 2 4 of Schedule 3A electronic lodgement of tax Omit section election for carry-back.


Claims for relief on delayed remittances. Valuation of trading stock. Disregard of certain events in relation to qualifying policies. In section 90 1 b disallowance of relief for interest on tax Overview of Chapter 2. Sums payable instead of rent.

Restriction on bringing losses into account twice. Extent of exemption under section After section iftoia Foreign benefits of consular employees 1 No liability to income tax arises in respect of Dependent on the legislation item being viewed this may include:. Coal Industry Act c. Receipt by donor or connected person of benefit attributable to certain gifts.

Election to accelerate charge under section Proceeds of Crime Act c.