Income Tax (Trading and Other Income) Act 2005

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The Income Tax (Trading and Other Income) Act 2005[1]
Long titleAn 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.
Citation2005 c 5
Royal assent24 March 2005
Other legislation
Amended byCommissioners for Revenue and Customs Act 2005
Income Tax Act 2007
Status: Amended
Text of statute as originally enacted
Revised text of statute as amended

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."[2] The Bill was the work of the Tax Law Rewrite Project team at the Inland Revenue.[3]

See also[edit]


  1. ^ The citation of this Act by this short title is authorised by section 886 of this Act.
  2. ^ See the title of the Act and paragraphs 6 and 7 of the explanatory notes to the Act.
  3. ^ Explanatory notes, paragraph 10 (and see paragraph 1 for their name)

External links[edit]