{
  "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-851",
  "json_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-851.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/851",
  "kind": "section",
  "number": "851",
  "heading": "Calculations etc. where firm has other income or losses",
  "text": "(1) This section applies if—\n(a) sections 849 and 850 apply in relation to the profits or losses of a trade carried on by a firm, and\n(b) the firm has other income or losses.\n(2) Those sections also apply as if references to the profits or losses of the trade were references to the other income or losses.",
  "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/851",
    "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."
}