# Income Tax (Trading and Other Income) Act 2005, Section 621: Income charged

Extent: E+W+S+N.I.

Tax is charged under this Chapter on all income, capital sums and benefits to which section 619(1) applies.

---
Source: https://www.legislation.gov.uk/ukpga/2005/5/section/621 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-621
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.