Citation 2005 c 5 | Royal assent 24 March 2005 | |
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Long title An Act to restate, with minor changes, certain enactments relating to income tax on trading income, property income, savings and investment income and certain other income; and for connected purposes. | ||
The Income Tax (Trading and Other Income) Act 2005 (c 5) is an Act of the Parliament of the United Kingdom.
It restated certain legislation relating to income tax, with minor changes that were mainly intended "to clarify existing provisions, make them consistent or bring the law into line with well established practice." The Bill was the work of the Tax Law Rewrite Project team at the Inland Revenue.
References
Income Tax (Trading and Other Income) Act 2005 Wikipedia(Text) CC BY-SA