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.
Part 1
Section 1
Section 1(2) was repealed by Part 1 of Schedule 3 to the Income Tax Act 2007.
Part 2
Chapter 4
Section 51
This section was repealed by Part 1 of Schedule 3 to the Income Tax Act 2007.
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Section 79
Section 79(2) was repealed by Part 1 of Schedule 3 to the Corporation Tax Act 2009.
Chapter 5
Section 88
Section 88(4)(a) was repealed by section 70 of, and Part 2(2) of Schedule 11 to, the Finance （No. 2） Act 2005.
Chapter 7
Section 108
Sections 108(4)(c) and (d) were repealed by Part 1 of Schedule 3 to the Income Tax Act 2007.
Chapter 8
Section 128
This section was repealed by paragraph 43 of the Schedule to the Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009.
Chapter 9
Section 130
Sections 130(1)(b) and (6) were repealed by section 178(1) of, and Part 3(4) of Schedule 26 to, the Finance Act 2006.
Section 131
This section was repealed by section 178(1) of, and Part 3(4) of Schedule 26 to, the Finance Act 2006.
Section 132
Sections 132(1)(a) and (2) and (3) were repealed by section 178(1) of, and Part 3(4) of Schedule 26 to, the Finance Act 2006.
Section 134
Section 134(4) was repealed by section 178(1) of, and Part 3(4) of Schedule 26 to, the Finance Act 2006.
Section 135
Section 135(1)(d), (6)(b) to (d) and (7) were repealed by section 178(1) of, and Part 3(4) of Schedule 26 to, the Finance Act 2006.
Sections 136 to 144
These sections was repealed by section 178(1) of, and Part 3(4) of Schedule 26 to, the Finance Act 2006.
Chapter 11
Section 157
This section was repealed by paragraph 43(1)(a) of Schedule 39 to the Finance Act 2012.
Section 160
This section was repealed by paragraph 51 of Schedule 4 to the Finance Act 2013.
Section 162
This section was repealed by paragraph 21(1)(a) of Schedule 39 to the Finance Act 2012.
Chapter 12
Section 186
Sections 186(2) to (4) were repealed by paragraph 439(4) of the Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (SI 2009/56).
Chapter 16
Section 223
Section 223(4) was repealed by section 25(5)(c) of the Finance Act 2016.
Chapter 16A
Section 225N
Sections 225N(3) and (4) were repealed by paragraph 6(2) of Schedule 31 to the Finance Act 2013. Section 225N(5) was repealed by paragraph 14(2) of Schedule 31 to the Finance Act 2013.
Section 225O
This section was repealed by paragraph 6(3) of Schedule 31 to the Finance Act 2013.
Sections 225P and 225Q
These sections were repealed by paragraph 15 of Schedule 31 to the Finance Act 2013.
Section 225T
This section was repealed by paragraph 9 of Schedule 31 to the Finance Act 2013.
Chapter 17
Sections 238 and 239
This section was repealed by paragraph 51 of Schedule 4 to the Finance Act 2013.
Chapter 17A
Section 240D
Section 240D(6) was repealed by paragraph 9(6) of Schedule 2 to the Finance (No. 2) Act 2017.
Part 3
Chapter 1
Section 260
Section 260(1)(f) was repealed by paragraph 47(b) of Schedule 7 to the Finance Act 2008.
Chapter 3
Section 269
Sections 269(3) and (4) were repealed by paragraph 48 of Schedule 7 to the Finance Act 2008.
Section 272
Section 272(1) was repealed by paragraph 16(3) of Schedule 2 to the Finance (No. 2) Act 2017.
Chapter 4
Section 302B
Sections 302B(3) and (4) were repealed by paragraph 57(2) of Schedule 23 to the Finance Act 2011.
Section 305
This section was repealed by paragraph 44 of the Schedule to the Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009.
Chapter 5
Sections 308A to 308C
These sections were repealed by section 74(1)(a) of the Finance Act 2016.
Section 319
This section was repealed by paragraph 43(1)(b) of Schedule 39 to the Finance Act 2012.
Chapter 6
Section 322
Sections 322(2)(b) and (c) were repealed by Part 1 of Schedule 3 to the Income Tax Act 2007.