{
  "url": "https://openlegislation.uk/taxes-amendments-eu-exit-no-2-regulations-2019/regulation-5",
  "json_url": "https://openlegislation.uk/taxes-amendments-eu-exit-no-2-regulations-2019/regulation-5.json",
  "legislation": "uksi/2019/818",
  "legislation_title": "The Taxes (Amendments) (EU Exit) (No. 2) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/taxes-amendments-eu-exit-no-2-regulations-2019",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Income Tax (Trading and Other Income) Act 2005",
  "text": "(1) The Income Tax (Trading and Other Income) Act 2005 is amended as follows.\n(2) For section 381E(3)(c) substitute—\n“(c) a Gibraltar regulated market within the meaning given by Article 26(11)(b)(i) of that Regulation.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2005 c. 5. Section 381E was inserted by paragraph 3 of Schedule 12 to the Finance Act 2013 (c. 29) and amended by S.I. 2017/701 and S.I. 2019/689."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/818/regulation/5",
    "retrieved_at": "2026-10-28T22:41:47.664777+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."
}