# Income Tax (Trading and Other Income) Act 2005, Section 613: Application of trading income rules to non-trade businesses


The provisions of Chapter 9 of Part 2 apply in relation to non-trade businesses as they apply in relation to trades but as if—
(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b) references to anything not constituting trading stock of a trade were omitted.

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Source: https://www.legislation.gov.uk/ukpga/2005/5/section/613 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-613
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.