Income Tax (Trading and Other Income) Act 2005 section 878

Other definitions

Section 878 provides a set of key definitions and interpretive rules that apply throughout the Act, covering terms such as houseboat, income, residency status, tax year, personal representatives, and the rules for claims and elections.

• The section defines important terms used throughout the Act, including "houseboat" (a boat or similar structure designed or adapted as a dwelling), "income" (which includes amounts treated as income), "tax year" (a year for which income tax is charged), and residency terms such as "UK resident" and "non-UK resident".
• "Personal representatives" of a deceased person means, in the UK, those responsible for administering the estate, and outside the UK, those with equivalent functions under local law. The "normal self-assessment filing date" for any tax year is 31 January following that tax year.
• Any claim or election made under the Act must be in writing or in a form authorised by directions under section 43E(1) of the Taxes Management Act 1970. Further detail on claims and elections can be found in that Act, particularly section 42(2), (10) and (11) and Schedule 1A.
• The rules in section 993 of ITA 2007 for determining whether persons are connected, and section 995 of ITA 2007 for the meaning of "control", both apply throughout this Act unless the context indicates otherwise.