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.
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