The Income Tax (Trading and Other Income) Act 2005 (Amendments to Chapter 2A of Part 5) Regulations 2019

These Regulations amend Chapter 2A of Part 5 of the Income Tax (Trading and Other Income) Act 2005 (c. 5), concerning offshore receipts in respect of intangible property, which was inserted by section 15 of, and Schedule 3 to, the Finance Act 2019 (c. 1) (“FA 2019”).

Lifecycle

Department

Made

04 Nov 2019

—

Comes into force

TBC

Enabling power

In accordance with paragraph 14 of that Schedule, a draft of this instrument has been laid before and approved by a resolution of the House of Commons.

DocumentsOpen on legislation.gov.uk →

Instrument

application/pdf · 05 Nov 2019 · 55 KB

Explanatory Memorandum

UK Explanatory Memorandum

application/pdf · 04 Nov 2019 · 51 KB