Income Tax (Trading and Other Income) Act 2005 Explanatory Notes

Section 85: Supplementary provisions with respect to approvals

353.This section and section 84 set out the detailed rules that apply for the approval of local enterprise agencies and the withdrawal of such approval. They are based on section 79(4) to (7) of ICTA.

354.The references to “relevant national authority” in this section are explained in section 83(2) of this Act.

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