Income Tax (Trading and Other Income) Act 2005 section 700

Information

Section 700 previously dealt with information requirements but was removed from the legislation with effect from 1 April 2010.

  • Section 700 originally contained provisions relating to information requirements under the Income Tax (Trading and Other Income) Act 2005.
  • The section was omitted in its entirety by a statutory instrument (SI 2009/3054) made under the Finance Act 2009.
  • The removal took effect from 1 April 2010, meaning the section has had no legal force since that date.
  • The repeal formed part of a broader package of consequential amendments arising from Schedule 48 to the Finance Act 2009, which modernised HMRC's information-gathering powers.

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