# Income Tax (Trading and Other Income) Act 2005, Section 864: Overview of Part 10


This Part —
(a) contains general rules which are of wider application than to a particular Part of this Act including certain calculation rules (see Chapter 2), and
(b) deals with supplementary matters including general definitions (see Chapter 3).

---
Source: https://www.legislation.gov.uk/ukpga/2005/5/section/864 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-864
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.