Draft Income Tax (Trading and Other Income) Bill

On 4 March 2004 we published the draft Bill (clauses) (PDF 2160K) for a final round of consultation. We also published the Explanatory Notes (Commentary) (PDF 1315K), the Explanatory Notes (Annexes & Appendices) (PDF 461K) and the Tables of Origins and Destinations (PDF 302K). The consultation period ends on 31 May 2004.

The draft Bill contains legislation for: -

  • Trading income
  • Savings and Investment income
  • Property income
  • Miscellaneous income
  • Rules for taxing foreign income
  • Rules for foster carers relief
  • Rules for rent-a-room relief
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