iBet uBet web content aggregator. Adding the entire web to your favor.

Link to original content: http://www.legislation.gov.uk/ukpga/2005/5/notes/division/5/11/1/27/data.pdf

%PDF-1.4 %�� 1 0 obj << /Title (Explanatory Notes to Income Tax $Trading and Other Income$ Act 2005) /Author () /Subject (Income tax, Tax, Legal services, Legislation, Income) /Creator (FOP 1.0) /Producer (Apache FOP Version 2.1) /CreationDate (D:20241101171625Z) >> endobj 2 0 obj << /N 3 /Length 3 0 R /Filter /FlateDecode >> stream x��wTT��Ͻwz��0�z�m�]@z�af��0�"6DT ��` 0�Ċ(��%��PɌ��{��]�Z�w*+-� �'�{��#��~<�3��P ��=K��E��$~�2��?I�2��@[�9Y,�85G�!�ϊ��"f%f��"�s�"~�Ydg1��xl�Ϝ�Nc��G�[��#~".��rrD|[Ě��4��ߊc�8LQ(��.ఒDl*b?4�M�K��/X��rK�X��&& �,=��-��I�F�LV �Ϧ��e0y�X��dĵ��lmfkmmdnl�E��ߔ��2�s� Z��K��1'�͎?l�{��ܽ?l��$dؙ��s9,cqA��t��{��~/ݝ�� ⺱�SӅ|zV�š�y��q�_��0��sx��pєqy��v��\7�G��S�a؟�8�"Q�?j�1��A��}E!$�h��o~�p �y��s�Yп� ��Y��qn��t��&�� @P��)F*�:��Bz�[�(2��CaPe��Gy��P,T&j�U�:�jG��n��P��Oh2Z m��C��#щ�t�݀nC_B�'Я1 ��xc�0ɘ5�R�~L+�:y:�:tɺN��u��0z��z7�a}+�$��`��!��֐gXg8bD2r1�6j63��w?7�4�6�i�k��4մ��2��.�_��Y�5�-��-:-^XXr,Xޱ�X�[m��hmcͷn��Ѵ��g3 2��+�h[W��m��Y� �N��bod�b�d?�Tg)gi��qu�C�è#�1��㨓�ө�鱳�3۹�y�E�%��sWSW�k��7;��n��w/�b�~�0�j�G�꞉�͞�^V^k��{��}�wz��(��|}f��,[��Ǘ��[��Oߏ��/��`��r��+�a�N`f��A��'�f��!��ؐ��ס��e��tÄa��1��o"�#�#F#M"�F^�R��FuFc�ã��Vx�ؽb"�*�(fx��ܕWW)�J]u&V2�{2��c��e��i��3��P�0�萸+q:�)�2i��ƭ�H�N>��&% �H�BjDjk.-.�O��IWI�M�0�(�ʹ�ܝ9��7dAY+�:T��T�PW�Y8��]��6'<�d�t./�o��m�'�<�^�Z�Zӝ��1l��uк�u��5��F�Ɣ�?��P�pC��f��EE��-�[nEm�n��f�m�O��k%�%�%JY�׾2��꫅� ��ˬ��h�ty^��.�]��W�cw_��<��G�g�ʯ�s��{?T'Uոִ�Sڷmߛ��T>Xr��!�;�^��u�u��1��?��uc�BCI��#�#�G��4�466)5�5��c1�n~��Mg�QKm+��88.<��۸o�O��>�8��w��(m��P��َ��Ψ΁S�Nuw�w�}o��j�k�Ȟ);K8[xv�\޹��g.$^��1��힠��K��\��|�ץ��+��]=u�q��>��~h��o�as��ͮ��g�/�r�u��Cˇ�Æ�Č��aߙ��z�Ž�{��7<@?(~(��ң��~l�=3�>��8��q��~�0Q��rRu�q�|��ͧ+�N<�x6?S��>��_�f#g'^�_,�Z�R��W��N{=��ۣ��z�G��P�Q�c�'�O�~g�� endstream endobj 3 0 obj 2590 endobj 4 0 obj [/ICCBased 2 0 R] endobj 5 0 obj << /Type /Metadata /Subtype /XML /Length 6 0 R >> stream Income tax, Tax, Legal services, Legislation, Income application/pdf Explanatory Notes to Income Tax (Trading and Other Income) Act 2005 x-unknown 2024-11-01T17:16:25Z Apache FOP Version 2.1 1.4 FOP 1.0 2024-11-01T17:16:25Z 2024-11-01T17:16:25Z endstream endobj 6 0 obj 1053 endobj 7 0 obj << /URI (http://www.legislation.gov.uk/id/ukpga/2005/5/schedule/1) /S /URI >> endobj 8 0 obj << /Type /Annot /Subtype /Link /Rect [ 90.0 553.966 144.336 564.814 ] /C [ 0 0 0 ] /Border [ 0 0 0 ] /A 7 0 R /H /I /StructParent 1 >> endobj 9 0 obj << /URI (http://www.legislation.gov.uk/id/ukpga/2005/5/schedule/1/part/1) /S /URI >> endobj 10 0 obj << /Type /Annot /Subtype /Link /Rect [ 90.0 530.104 121.656 540.676 ] /C [ 0 0 0 ] /Border [ 0 0 0 ] /A 9 0 R /H /I /StructParent 2 >> endobj 11 0 obj << /URI (http://www.legislation.gov.uk/id/ukpga/2005/5/schedule/1/part/1/paragraph/348/3) /S /URI >> endobj 12 0 obj << /Type /Annot /Subtype /Link /Rect [ 90.0 505.966 178.332 516.814 ] /C [ 0 0 0 ] /Border [ 0 0 0 ] /A 11 0 R /H /I /StructParent 3 >> endobj 13 0 obj [14 0 R 14 0 R 15 0 R 15 0 R 16 0 R 17 0 R 18 0 R 19 0 R 20 0 R 21 0 R 22 0 R 23 0 R 24 0 R 25 0 R 25 0 R 25 0 R 25 0 R 25 0 R 25 0 R 25 0 R 26 0 R] endobj 27 0 obj << /Length 28 0 R /Filter /FlateDecode >> stream x��W�n�8}�Ẉl^t��,;MlM��Ȓ#�q��;��db�6y��s9��!\��qS LA��k��jty��K<8��|��}B�}��D��,��0�d#��Z�@-粆��6�pY��RB�<��0��Y^. )g0ŷ��o��j�GD�G:ᄰ�#VHQ�"H<��:��l�<�0�T�Or7�KR@�4�l�*��p�Ԩ��@�O ��p�r�<�q��⹜��Wc��r� ��!W��8\�lP/a��o�s��G��mR�j`uX�l%��0��!��c �� C�q��>3�wPbu}��lo�5�,; )�v�CO޵�w��)%.�b�x�8�$��M�xz�L��Ş�^�:�a�.�id�j<�#�<��x_N'�}��?j\\��[�r��1/�c��4��u!�Z>�u��#��k\�ZKY��6��8�"��uR��3 ��=Պ�.�Z��tT�U��6��Mۓ�4�Oӣ�Ԭ�9��,�d�w�ݐ[��ʕң��SM%��YA5��dSM�rG��<��bj�:�g��?��s�?j��3��}��>?��nsZ5�һ��l;)��p- �V{�u�rCD�u�kd*��.ݓ\�� j>_8��z0l��zR��L�Z��M�f��U]�e�˹�䆹m��to��ԁyU�bQ�lX�J3T�*^$o�j]�rv�=�{�x{�L�XSyWT�'`��y�x-g&z�b�+Y6�6p l�u�J��O>�R�,�P0Y�di�Kiy�da�`�0��?� ,�r�{�=��n�i��(r��R�q�d�x��e��Ú�JLH>�YR.�c�_d��+�vז�Ȫ��r5�yN��B�� ҋۥ��ԋ��6Q��|Gk�%�U��ݾh३�ɋ�p��X�Ԗڶ}hagf��\uG�� $��h��8�a 2]�2�Kj_��]�,�s�' ��R�}]�Vu^� 1r�V�4��[ý��V.�n��eɪ��AÓ$z�"�b{:sտ�"P��e��l�Z?��,�V�΅��^8�񞸿R+Nb�ɰOS.ԥ o:x��gwx�V��?�t endstream endobj 28 0 obj 1236 endobj 29 0 obj [ 8 0 R 10 0 R 12 0 R ] endobj 30 0 obj << /Resources 31 0 R /Type /Page /MediaBox [0 0 595.276 841.89] /CropBox [0 0 595.276 841.89] /BleedBox [0 0 595.276 841.89] /TrimBox [0 0 595.276 841.89] /Parent 32 0 R /StructParents 0 /Tabs /S /Annots 29 0 R /Contents 27 0 R >> endobj 33 0 obj << /Type /Font /Subtype /Type1 /BaseFont /Times-Italic /Encoding /WinAnsiEncoding >> endobj 34 0 obj << /Type /Font /Subtype /Type1 /BaseFont /Times-Bold /Encoding /WinAnsiEncoding >> endobj 35 0 obj << /Type /Font /Subtype /Type1 /BaseFont /Times-BoldItalic /Encoding /WinAnsiEncoding >> endobj 36 0 obj << /Type /Font /Subtype /Type1 /BaseFont /Times-Roman /Encoding /WinAnsiEncoding >> endobj 37 0 obj << /S /Document /P 38 0 R /K [39 0 R] >> endobj 39 0 obj << /S /Part /P 37 0 R /Lang (en) /K [40 0 R 41 0 R 42 0 R 43 0 R 44 0 R 45 0 R 46 0 R] >> endobj 43 0 obj << /S /Sect /P 39 0 R /K [47 0 R] >> endobj 47 0 obj << /S /P /P 43 0 R >> endobj 40 0 obj << /S /Sect /P 39 0 R /K [48 0 R] >> endobj 48 0 obj << /S /Table /P 40 0 R /K [49 0 R] >> endobj 49 0 obj << /S /TBody /P 48 0 R /K [50 0 R] >> endobj 50 0 obj << /S /TR /P 49 0 R /K [51 0 R] >> endobj 51 0 obj << /S /TD /P 50 0 R /K [52 0 R] >> endobj 52 0 obj << /S /P /P 51 0 R >> endobj 44 0 obj << /S /Sect /P 39 0 R /K [53 0 R] >> endobj 53 0 obj << /S /Table /P 44 0 R /K [54 0 R] >> endobj 54 0 obj << /S /TBody /P 53 0 R /K [55 0 R] >> endobj 55 0 obj << /S /TR /P 54 0 R /K [56 0 R] >> endobj 56 0 obj << /S /TD /P 55 0 R /K [57 0 R] >> endobj 57 0 obj << /S /P /P 56 0 R /K [58 0 R] >> endobj 58 0 obj << /S /Span /P 57 0 R /K [59 0 R] >> endobj 59 0 obj << /S /Quote /P 58 0 R >> endobj 41 0 obj << /S /Sect /P 39 0 R /K [60 0 R] >> endobj 60 0 obj << /S /Table /P 41 0 R /K [61 0 R] >> endobj 61 0 obj << /S /TBody /P 60 0 R /K [62 0 R] >> endobj 62 0 obj << /S /TR /P 61 0 R /K [63 0 R] >> endobj 63 0 obj << /S /TD /P 62 0 R /K [64 0 R] >> endobj 64 0 obj << /S /P /P 63 0 R >> endobj 45 0 obj << /S /Sect /P 39 0 R /K [65 0 R] >> endobj 65 0 obj << /S /Table /P 45 0 R /K [66 0 R] >> endobj 66 0 obj << /S /TBody /P 65 0 R /K [67 0 R] >> endobj 67 0 obj << /S /TR /P 66 0 R /K [68 0 R] >> endobj 68 0 obj << /S /TD /P 67 0 R /K [69 0 R] >> endobj 69 0 obj << /S /P /P 68 0 R /K [70 0 R] >> endobj 70 0 obj << /S /Span /P 69 0 R /K [71 0 R] >> endobj 71 0 obj << /S /Quote /P 70 0 R >> endobj 46 0 obj << /S /Sect /P 39 0 R /K [72 0 R] >> endobj 72 0 obj << /S /Table /P 46 0 R /K [73 0 R] >> endobj 73 0 obj << /S /TBody /P 72 0 R /K [74 0 R] >> endobj 74 0 obj << /S /TR /P 73 0 R /K [75 0 R] >> endobj 75 0 obj << /S /TD /P 74 0 R /K [76 0 R] >> endobj 76 0 obj << /S /P /P 75 0 R /K [77 0 R] >> endobj 77 0 obj << /S /Span /P 76 0 R /K [26 0 R] >> endobj 26 0 obj << /S /Quote /P 77 0 R /K [<< /Type /MCR /Pg 30 0 R /MCID 20 >>] >> endobj 42 0 obj << /S /Sect /P 39 0 R /K [14 0 R 78 0 R 79 0 R 16 0 R 80 0 R 17 0 R 81 0 R] >> endobj 14 0 obj << /S /P /P 42 0 R /K [<< /Type /MCR /Pg 30 0 R /MCID 0 >> << /Type /MCR /Pg 30 0 R /MCID 1 >>] >> endobj 78 0 obj << /S /P /P 42 0 R /K [15 0 R] >> endobj 15 0 obj << /S /P /P 78 0 R /K [<< /Type /MCR /Pg 30 0 R /MCID 2 >> << /Type /MCR /Pg 30 0 R /MCID 3 >>] >> endobj 79 0 obj << /S /P /P 42 0 R >> endobj 16 0 obj << /S /P /P 42 0 R /K [<< /Type /MCR /Pg 30 0 R /MCID 4 >>] >> endobj 80 0 obj << /S /P /P 42 0 R >> endobj 17 0 obj << /S /P /P 42 0 R /K [<< /Type /MCR /Pg 30 0 R /MCID 5 >>] >> endobj 81 0 obj << /S /P /P 42 0 R /K [19 0 R 82 0 R] >> endobj 19 0 obj << /S /P /P 81 0 R /K [18 0 R << /Type /MCR /Pg 30 0 R /MCID 7 >>] >> endobj 18 0 obj << /S /Link /P 19 0 R /Alt () /K [<< /Type /MCR /Pg 30 0 R /MCID 6 >> << /Type /OBJR /Pg 30 0 R /Obj 8 0 R >>] >> endobj 82 0 obj << /S /P /P 81 0 R /K [21 0 R 83 0 R] >> endobj 21 0 obj << /S /P /P 82 0 R /K [20 0 R << /Type /MCR /Pg 30 0 R /MCID 9 >>] >> endobj 20 0 obj << /S /Link /P 21 0 R /Alt () /K [<< /Type /MCR /Pg 30 0 R /MCID 8 >> << /Type /OBJR /Pg 30 0 R /Obj 10 0 R >>] >> endobj 83 0 obj << /S /P /P 82 0 R /K [23 0 R 84 0 R] >> endobj 23 0 obj << /S /P /P 83 0 R /K [22 0 R << /Type /MCR /Pg 30 0 R /MCID 11 >>] >> endobj 22 0 obj << /S /Link /P 23 0 R /Alt () /K [<< /Type /MCR /Pg 30 0 R /MCID 10 >> << /Type /OBJR /Pg 30 0 R /Obj 12 0 R >>] >> endobj 84 0 obj << /S /L /P 83 0 R /K [85 0 R] >> endobj 85 0 obj << /S /LI /P 84 0 R /K [86 0 R 87 0 R] >> endobj 86 0 obj << /S /Lbl /P 85 0 R /K [24 0 R] >> endobj 24 0 obj << /S /P /P 86 0 R /K [<< /Type /MCR /Pg 30 0 R /MCID 12 >>] >> endobj 87 0 obj << /S /LBody /P 85 0 R /K [88 0 R] >> endobj 88 0 obj << /S /P /P 87 0 R /K [89 0 R] >> endobj 89 0 obj << /S /P /P 88 0 R /K [25 0 R] >> endobj 25 0 obj << /S /P /P 89 0 R /K [<< /Type /MCR /Pg 30 0 R /MCID 13 >> << /Type /MCR /Pg 30 0 R /MCID 14 >> << /Type /MCR /Pg 30 0 R /MCID 15 >> << /Type /MCR /Pg 30 0 R /MCID 16 >> << /Type /MCR /Pg 30 0 R /MCID 17 >> << /Type /MCR /Pg 30 0 R /MCID 18 >> << /Type /MCR /Pg 30 0 R /MCID 19 >>] >> endobj 32 0 obj << /Type /Pages /Count 1 /Kids [30 0 R ] >> endobj 90 0 obj << /Type /Catalog /Pages 32 0 R /Lang (x-unknown) /MarkInfo << /Marked true >> /StructTreeRoot 38 0 R /Metadata 5 0 R /PageLabels 91 0 R >> endobj 31 0 obj << /Font << /F6 33 0 R /F7 34 0 R /F8 35 0 R /F5 36 0 R >> /ProcSet [/PDF /ImageB /ImageC /Text] /ColorSpace << /DefaultRGB 4 0 R >> >> endobj 38 0 obj << /Type /StructTreeRoot /K [37 0 R] /ParentTree << /Kids [92 0 R] >> >> endobj 91 0 obj << /Nums [0 << /S /D >>] >> endobj 92 0 obj << /Nums [0 13 0 R 1 18 0 R 2 20 0 R 3 22 0 R] /Limits [0 3] >> endobj xref 0 93 0000000000 65535 f 0000000015 00000 n 0000000278 00000 n 0000002953 00000 n 0000002973 00000 n 0000003006 00000 n 0000004148 00000 n 0000004168 00000 n 0000004261 00000 n 0000004412 00000 n 0000004512 00000 n 0000004664 00000 n 0000004781 00000 n 0000004934 00000 n 0000009619 00000 n 0000009808 00000 n 0000009979 00000 n 0000010108 00000 n 0000010360 00000 n 0000010262 00000 n 0000010671 00000 n 0000010573 00000 n 0000010984 00000 n 0000010885 00000 n 0000011314 00000 n 0000011578 00000 n 0000009422 00000 n 0000005099 00000 n 0000006411 00000 n 0000006432 00000 n 0000006472 00000 n 0000012158 00000 n 0000011928 00000 n 0000006741 00000 n 0000006850 00000 n 0000006957 00000 n 0000007070 00000 n 0000007178 00000 n 0000012324 00000 n 0000007241 00000 n 0000007452 00000 n 0000008233 00000 n 0000009518 00000 n 0000007355 00000 n 0000007783 00000 n 0000008564 00000 n 0000009014 00000 n 0000007414 00000 n 0000007511 00000 n 0000007571 00000 n 0000007631 00000 n 0000007688 00000 n 0000007745 00000 n 0000007842 00000 n 0000007902 00000 n 0000007962 00000 n 0000008019 00000 n 0000008076 00000 n 0000008132 00000 n 0000008191 00000 n 0000008292 00000 n 0000008352 00000 n 0000008412 00000 n 0000008469 00000 n 0000008526 00000 n 0000008623 00000 n 0000008683 00000 n 0000008743 00000 n 0000008800 00000 n 0000008857 00000 n 0000008913 00000 n 0000008972 00000 n 0000009073 00000 n 0000009133 00000 n 0000009193 00000 n 0000009250 00000 n 0000009307 00000 n 0000009363 00000 n 0000009752 00000 n 0000009941 00000 n 0000010070 00000 n 0000010199 00000 n 0000010510 00000 n 0000010822 00000 n 0000011136 00000 n 0000011192 00000 n 0000011256 00000 n 0000011406 00000 n 0000011466 00000 n 0000011522 00000 n 0000011988 00000 n 0000012419 00000 n 0000012463 00000 n trailer << /Root 90 0 R /Info 1 0 R /ID [<4B3BDD42228A21A6E4D3EB048219A720> <4B3BDD42228A21A6E4D3EB048219A720>] /Size 93 >> startxref 12543 %%EOF