{
  "url": "https://openlegislation.uk/tax-law-rewrite-acts-amendment-order-2013/article-8",
  "json_url": "https://openlegislation.uk/tax-law-rewrite-acts-amendment-order-2013/article-8.json",
  "legislation": "uksi/2013/463",
  "legislation_title": "The Tax Law Rewrite Acts (Amendment) Order 2013",
  "legislation_url": "https://openlegislation.uk/tax-law-rewrite-acts-amendment-order-2013",
  "path": "article/8",
  "kind": "article",
  "number": "8",
  "heading": "Income Tax (Trading and Other Income) Act 2005",
  "text": "In section 415(5) of the Income Tax (Trading and Other Income) Act 2005 (charge to tax under Chapter 6), for “as if they were in section 419 of ICTA” substitute “as they have for the purposes of section 455 of CTA 2010”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2005 c. 5."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/463/article/8",
    "retrieved_at": "2026-10-29T01:02:35.462803+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."
}