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
