# Income Tax (Trading and Other Income) Act 2005, Section 728: Commercial payments


A payment by an individual is not exempt from income tax under section 727(1) if it is made for commercial reasons in connection with the individual's trade, profession or vocation.

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Source: https://www.legislation.gov.uk/ukpga/2005/5/section/728 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-728
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.