{
  "legislation": {
    "id": "ukpga/2008/9",
    "title": "Finance Act 2008",
    "short_title": "Finance Act 2008",
    "citation": "2008 c. 9",
    "type": "ukpga",
    "date": "2008-07-21",
    "revised": true,
    "unapplied_effects": 12,
    "url": "https://openlegislation.uk/finance-act-2008",
    "json_url": "https://openlegislation.uk/finance-act-2008.json"
  },
  "direction": "made_by",
  "with": "ukpga/2005/5",
  "count": 108,
  "effects": [
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 858(4)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 58(3)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 679(3)(b)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 1 para. 60",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 268(1)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 14 para. 17(n)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 467(5)(c)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 14 para. 11",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 536(1)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 1 para. 56",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 680A(4)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 1 para. 62(5)(a)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 476(3)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 17 para. 27(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 539(5)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 1 para. 58(c)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 857(3)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 7 para. 70(3)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 680A(1)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 1 para. 62(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 680A(6)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 1 para. 62(7)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 4 Pt. 2 Table",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 15 para. 4",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 148FB",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 20 para. 10(3)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 493",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 14 para. 17(n)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 429",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 7 para. 79(b)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 269(3)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 7 para. 48",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 476(3)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 17 para. 27(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 541B(7)(b) and word",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 14 para. 15",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 830(4)(h)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 7 para. 156(b)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 680A heading",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 1 para. 62(8)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 831",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 7 para. 52",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 552-558",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 27 para. 26",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 830(4)(f)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 7 para. 156(a)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 226-228",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 14 para. 16",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 539(5)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 1 para. 58(b)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 830(1)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 7 para. 51(2)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 830(4)(i) and word",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 7 para. 162",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 427",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 2 para. 21(h)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 406(4A)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 12 para. 19",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 55A and cross-heading",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 73(4)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 840A",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 7 para. 69",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "word inserted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 501(1)(a)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 14 para. 14(a)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "applied by 2007 c. 3, s. 809F(3) (as inserted)",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 832",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 7 para. 1",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 408(2A)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 12 para. 21",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 303",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 66(4)(k)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 272(2) Table",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 73(5)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Pt. 2 Ch. 12 heading",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 15 para. 3",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 685A(5A)(5B)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 67(1)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 465A(1)(b)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 1 para. 51",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 530(6)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 1 para. 54(3)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 398(1)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 12 para. 5(b)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "entry substituted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 4",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 1 para. 63(2)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 302",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 66(4)(k)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "substituted for s. 832",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 832-832B",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 7 para. 53",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Pt. 2 Ch. 11A",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 15 para. 2",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 701(4)(5)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 40",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 467(7)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 1 para. 53",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 148FC",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 20 para. 10(4)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 537",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 1 para. 57",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 539(5)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 1 para. 58(a)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 680A(1)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 1 para. 62(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 539(5)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 1 para. 58(b)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 680A(3)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 1 para. 62(4)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "entry omitted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 4",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 1 para. 63(3)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Pt. 4 Ch. 3 heading",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 12 para. 2",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 428",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 2 para. 21(h)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 148FA and cross-heading",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 20 para. 10(2)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 397 heading",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 12 para. 3",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 469(2)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 14 para. 12",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 535(3)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 1 para. 55(a)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "excluded",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 148A",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 20 para. 11(2)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Pt. 3 Ch. 11",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 7 para. 49",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 833-837",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 7 para. 54",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 486",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 14 para. 13",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "entry omitted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 4 Pt. 2",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 7 para. 73",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 473(2)(b) and word",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 14 para. 17(n)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 878(2)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 7 para. 71",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 839(6)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 7 para. 67",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 260(1)(f) and word",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 7 para. 47(b)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 530(1)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 1 para. 54(2)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 830(4)(aa)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 7 para. 96",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 829(a)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 7 para. 50",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 466(2)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 1 para. 52",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 680A(2)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 1 para. 62(3)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 830(2)(d)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 7 para. 51(3)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 857 heading",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 7 para. 70(4)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 407(4A)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 12 para. 20",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 2 para. 86(3)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 14 para. 17(n)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 669(3)(a)(i)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 1 para. 59",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 501(1)(c) and word",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 14 para. 14(a)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 397A-397C",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 12 para. 4",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 680A(4)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 1 para. 62(5)(b)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 269(4)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 7 para. 48",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 2 para. 151",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 7 para. 72",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "excluded",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 148B",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 20 para. 11(8)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 269",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 14 para. 17(n)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 398(1)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 12 para. 5(a)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 50(3)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 77(4)(b)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 399(1)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 12 para. 6",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 688(1)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 12 para. 22",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 268(2)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 14 para. 17(n)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 210-221",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 14 para. 16",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "word inserted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 260(1)(d)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 7 para. 47(a)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 680A(5)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 1 para. 62(6)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 648",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 29 para. 14(4)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 857(1)(c)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 7 para. 70(2)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 403(1)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 12 para. 18",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 680(4)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 1 para. 61",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 2 para. 150",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 7 para. 72",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 501(4)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 14 para. 14(b)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 840(4)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 7 para. 68",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 535(3)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 1 para. 55(b)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 301(3)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 39 para. 51",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 840A(1)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 39 para. 53",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 302(3)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 39 para. 52",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 350(4)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 41(7)(h)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 308",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 41(7)(h)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 309",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 41(7)(h)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    }
  ],
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}