574 Overview of Part 5
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

Part 5 Miscellaneous Income

Chapter 1
Introduction

574  Overview of Part 5

(1)     This Part imposes charges to income tax under—

(a)     Chapter 2 (receipts from intellectual property),

[(aa)     Chapter 2A (offshore receipts in respect of intangible property),]

(b)

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