{
  "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005-consequential-amendments-order-2006",
  "json_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005-consequential-amendments-order-2006.json",
  "id": "uksi/2006/959",
  "title": "The Income Tax (Trading and Other Income) Act 2005 (Consequential Amendments) Order 2006",
  "short_title": "Income Tax (Trading and Other Income) Act 2005 (Consequential Amendments) 2006",
  "long_title": "Section 882(2) of the Income Tax (Trading and Other Income) Act 2005 (c. 5) (“the 2005 Act”) provides that the Treasury may by order make such modifications of any enactment as the Treasury consider appropriate in consequence of that Act. This Order exercises the powers contained in section 882 of the 2005 Act in relation to the provisions of paragraph 3 of Schedule 12 to the Finance (No. 2) Act 1992 (c. 48), sections 143 and 161 Taxation of Chargeable Gains Act 1992 (c. 12) and Schedule 3 to the Finance Act 2002 (c. 23).",
  "citation": "S.I. 2006/959",
  "type": "uksi",
  "year": "2006",
  "number": "959",
  "version": "current",
  "date": "2006-03-29",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005-consequential-amendments-order-2006/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Citation, commencement and effect",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005-consequential-amendments-order-2006/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Consequential amendments to legislation",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005-consequential-amendments-order-2006/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Consequential amendments to legislation",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005-consequential-amendments-order-2006/article-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/4",
      "kind": "article",
      "number": "4",
      "heading": "Consequential amendments to legislation",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005-consequential-amendments-order-2006/article-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/5",
      "kind": "article",
      "number": "5",
      "heading": "Consequential amendments to legislation",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005-consequential-amendments-order-2006/article-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005-consequential-amendments-order-2006/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005-consequential-amendments-order-2006/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2008-12-10",
      "size": null,
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005-consequential-amendments-order-2006/pdf/uksi_20060959_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2006/959/pdfs/uksi_20060959_en.pdf"
    },
    {
      "title": "Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2008-12-11",
      "size": null,
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005-consequential-amendments-order-2006/pdf/uksiem_20060959_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2006/959/pdfs/uksiem_20060959_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2005/5",
      "title": "Income Tax (Trading and Other Income) Act 2005",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005",
      "provisions": [
        "section/882"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005-consequential-amendments-order-2006/changes.json",
  "changes_made_by": 12,
  "changes_made_by_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005-consequential-amendments-order-2006/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005-consequential-amendments-order-2006/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/959",
    "retrieved_at": "2026-10-29T04:31:30.147372+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."
}