Part 3 of the Income Tax (Trading and Other Income) Act 2005
- Part 3 of the Income Tax (Trading and Other Income) Act 2005
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The statutory provision under which individuals are subject to income tax in the UK in respect of profits from property. Part 3 of the Income Tax (Trading and Other Income) Act 2005 came into force on 6 April 2005 and partially replaces Schedule A of the Income and Corporation Taxes Act 1988.
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