{
  "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-244",
  "json_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-244.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/244",
  "kind": "section",
  "number": "244",
  "heading": "Income charged",
  "text": "(1) Tax is charged under this Chapter on the full amount of the receipts received in the tax year.\n(2) This is subject to—\n(a) sections 254 and 255 (allowable deductions), and\n(b) section 257 (election to carry back).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/5/section/244",
    "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."
}