{
  "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-4A/paragraph-2",
  "json_url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-4A/paragraph-2.json",
  "legislation": "ukpga/1988/1",
  "legislation_title": "Income and Corporation Taxes Act 1988",
  "legislation_url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
  "path": "schedule/4A/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": "Qualifying trade, profession or vocation",
  "text": "(1) A trade, profession or vocation is a “qualifying trade, profession or vocation” if the taxpayer’s profits from it—\n(a) are derived wholly or mainly from qualifying creative works, and\n(b) are chargeable to tax under Case I or II of Schedule D.\n(2) In sub-paragraph (1) “qualifying creative works” means—\n(a) literary, dramatic, musical or artistic works, or\n(b) designs,\ncreated by the taxpayer personally or, where the trade, profession or vocation is carried on by the taxpayer in partnership, by one or more of the partners personally.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1988/1/schedule/4A/paragraph/2",
    "retrieved_at": "2026-10-29T09:49:54.309394+00:00"
  },
  "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."
}