Income Tax (Trading and Other Income) Act 2005 section 864

Overview of Part 10

Section 864 introduces Part 10 of the Act, which contains general rules and supplementary provisions that apply across the whole Act rather than to any single part of it.

• Part 10 contains general rules that apply broadly across the entire Act, not just to one specific part
• Chapter 2 of Part 10 sets out certain calculation rules of general application
• Chapter 3 of Part 10 deals with supplementary matters, including general definitions used throughout the Act
• These provisions serve as the overarching framework supporting the interpretation and application of the rest of the Act