{
  "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-133",
  "json_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-133.json",
  "legislation": "ukpga/2005/5",
  "legislation_title": "Income Tax (Trading and Other Income) Act 2005",
  "legislation_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005",
  "path": "section/133",
  "kind": "section",
  "number": "133",
  "heading": "Meaning of “relevant period”",
  "text": "In this Chapter “relevant period”, in relation to a trade, means—\n(a) a period of account of the trade, or\n(b) if no accounts of the trade are drawn up for a period, ... a tax year.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 133(b) omitted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2022 (c. 3), Sch. 1 paras. 12, 61(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/5/section/133",
    "retrieved_at": "2026-10-29T09:16:32.370392+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."
}