Map of the Income Tax (Trading and Other Income) Act 2005
Compiled by John Jeffrey-Cook, CTA (Fellow), FCA, FCIS, ATT
This map is a guide that gives signposts and is a complement to, and not a substitute for, the Explanatory Notes to the Act, and the Tables of Origins and Destinations, both published by TSO (the Stationery Office). The Explanatory Notes include annexes as follows:
Annex 1: Minor changes in the law; there are 159 changes; and
Annex 2: Destinations for rewritten extra-statutory concessions.
Map of the Income Tax (Trading and Other Income) Act 2005
Compiled by John Jeffrey-Cook CTA (Fellow) FCA FCIS ATT
This map is a guide that gives signposts and is a complement to and not a substitute for the Explanatory Notes to the Act and the Tables of Origins and Destinations both published by TSO (the Stationery Office). The Explanatory Notes include annexes as follows:
Annex 1: Minor changes in the law; there are 159 changes; and
Annex 2: Destinations for rewritten extra-statutory concessions.
The Act consists of 10 Parts and 4 Schedules: these are mapped out below.
The map shows the sections in each chapter and the paragraphs in each Part of each Schedule. The map shows the main origins of those sections or paragraphs the numbers of the changes that have been made (Annex 1) ...
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