iBet uBet web content aggregator. Adding the entire web to your favor.
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/5/3/8/4/data.xml
http://www.legislation.gov.uk/ukpga/2005/5/notes/division/5/3/8/4Income taxTaxLegal servicesLegislationIncomeExplanatory Notes to Income Tax (Trading and Other Income) Act 2005Inland RevenueKing's Printer of Acts of Parliament2020-04-20 <Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/5" id="c00001" Class="UnitedKingdomPublicGeneralAct" Year="2005" Number="0005">Income Tax (Trading and Other Income) Act 2005</Citation> 5 24 March 2005 Commentary on Sections<CitationSubRef id="c01405" URI="http://www.legislation.gov.uk/id/ukpga/2005/5/part/3" CitationRef="c00001" SectionRef="part-3">Part 3</CitationSubRef>: Property income<CitationSubRef id="c01812" URI="http://www.legislation.gov.uk/id/ukpga/2005/5/part/3/chapter/7" CitationRef="c01405" SectionRef="part-3-chapter-7">Chapter 7</CitationSubRef>: Adjustment income <CitationSubRef id="c01820" URI="http://www.legislation.gov.uk/id/ukpga/2005/5/section/331" CitationRef="c00001" SectionRef="section-331">Section 331</CitationSubRef>: 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.