{
  "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-574",
  "json_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-574.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/574",
  "kind": "section",
  "number": "574",
  "heading": "Overview of Part 5",
  "text": "(1) This Part imposes charges to income tax under—\n(a) Chapter 2 (receipts from intellectual property),\n(aa) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(b) Chapter 3 (films and sound recordings: non-trade businesses),\n(c) Chapter 4 (certain telecommunication rights: non-trading income),\n(d) Chapter 5 (settlements: amounts treated as income of settlor),\n(e) Chapter 6 (beneficiaries' income from estates in administration),\n(f) Chapter 7 (annual payments not otherwise charged), and\n(g) Chapter 8 (income not otherwise charged).\n(2) Part 6 deals with exemptions from the charges under this Part ....\n(3) See, in particular, any exemptions mentioned in the Chapters of this Part.\n(4) The charges under this Part apply to non-UK residents as well as UK residents but this is subject to section 577(2) (charges on non-UK residents only on UK source income).\n(5) This section needs to be read with the relevant priority rules (see sections 2, 575 and 576).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 574(1)(aa) omitted (with effect in accordance with s. 20(12) of the amending Act) by virtue of Finance Act 2025 (c. 8), s. 20(2)(a)(12)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 574(2) omitted (with effect in accordance with s. 20(12) of the amending Act) by virtue of Finance Act 2025 (c. 8), s. 20(2)(b)(12)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/5/section/574",
    "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."
}