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Link to original content: http://www.legislation.gov.uk/ukpga/2005/5/notes/division/5/3/8/4/data.xht

Explanatory Notes

Income Tax (Trading and Other Income) Act 2005

2005 CHAPTER 5

24 March 2005

Commentary on Sections

Part 3: Property income

Chapter 7: Adjustment income
Section 331: Income charged

1363.This section sets out the amount charged to tax. In FA 2002 the charge is under Schedule D Case VI. So section 69 of ICTA applies.