# Income Tax (Trading and Other Income) Act 2005, Section 610: Income charged


(1) Tax is charged under this Chapter on the full amount of the income arising in the tax year.
(2) See sections 612 and 613 for provision about the calculation of the amount of income charged under this Chapter.
(3) This section is subject to Part 8 (foreign income: special rules).

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Source: https://www.legislation.gov.uk/ukpga/2005/5/section/610 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-610
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.