In the UK, tax was charged on income falling within certain categories, which were previously known as Schedules. The profits of trades, professions or vocations were subject to tax under Schedule D of the Income and Corporation Taxes Act 1988. For income tax purposes the Schedule D rules were rewritten in Part 2 of the Income Tax (Trading and Other Income) Act 2005. Likewise, for corporation tax purposes, the Schedule D rules have bee rewritten in Part 3 of the Corporation Tax Act 2009 for accounting periods ending on or after 1 April 2009.