{
  "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-615",
  "json_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-615.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/615",
  "kind": "section",
  "number": "615",
  "heading": "Income charged",
  "text": "(1) Tax is charged under this Chapter on the full amount of the income arising in the tax year.\n(2) See section 617 for provision about the calculation of the amount of certain income charged under this Chapter.\n(3) This section is subject to Part 8 (foreign income: special rules).",
  "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/615",
    "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."
}