# Income Tax (Trading and Other Income) Act 2005, Section 609: Charge to tax on films and sound recordings businesses


(1) Income tax is charged on income from a business involving the exploitation of films or sound recordings where the activities carried on do not amount to a trade.
Such a business is referred to in this Chapter as a “non-trade business”.
(2) Expressions which are used in this Chapter and in Chapter 9 of Part 2 (trade profits: films and sound recordings) have the same meaning in this Chapter as they do in that Chapter.

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Source: https://www.legislation.gov.uk/ukpga/2005/5/section/609 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-609
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.