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"title": "Income Tax (Trading and Other Income) Act 2005", "provisions": "s. 385A and cross-heading", "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005" }, "affecting": { "id": "ukpga/2013/29", "title": "Finance Act 2013", "provisions": "Sch. 23 para. 16", "url": "https://openlegislation.uk/finance-act-2013" }, "applied": true, "requires_applied": true, "in_force_date": "2013-09-01" }, { "type": "words substituted", "affected": { "id": "ukpga/2005/5", "title": "Income Tax (Trading and Other Income) Act 2005", "provisions": "s. 397A(6)", "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005" }, "affecting": { "id": "ukpga/2013/29", "title": "Finance Act 2013", "provisions": "Sch. 29 para. 14(a)", "url": "https://openlegislation.uk/finance-act-2013" }, "applied": true, "requires_applied": true, "in_force_date": "2014-01-01" }, { "type": "words substituted", "affected": { "id": "ukpga/2005/5", "title": "Income Tax (Trading and Other Income) Act 2005", "provisions": "s. 397(6)", "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005" }, "affecting": { "id": "ukpga/2013/29", "title": "Finance Act 2013", "provisions": "Sch. 29 para. 13", "url": "https://openlegislation.uk/finance-act-2013" }, "applied": true, "requires_applied": true, "in_force_date": "2014-01-01" }, { "type": "omitted", "affected": { "id": "ukpga/2005/5", "title": "Income Tax (Trading and Other Income) Act 2005", "provisions": "s. 397A(8)", "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005" }, "affecting": { "id": "ukpga/2013/29", "title": "Finance Act 2013", "provisions": "Sch. 29 para. 14(b)", "url": "https://openlegislation.uk/finance-act-2013" }, "applied": true, "requires_applied": true, "in_force_date": "2014-01-01" }, { "type": "omitted", "affected": { "id": "ukpga/2005/5", "title": "Income Tax (Trading and Other Income) Act 2005", "provisions": "s. 397B", "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005" }, "affecting": { "id": "ukpga/2013/29", "title": "Finance Act 2013", "provisions": "Sch. 29 para. 15", "url": "https://openlegislation.uk/finance-act-2013" }, "applied": true, "requires_applied": true, "in_force_date": "2014-01-01" } ], "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." }