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Income Tax (Trading and Other Income) Act 2005

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295(1)Amend section 714 (treatment of deemed sums and reliefs) as follows.

(2)In subsection (2)—

(a)for “annual profits or gains whose amount” substitute “income of an amount which”,

(b)for “the profits or gains” substitute “the income”,

(c)omit “under Case VI of Schedule D”, and

(d)for “they are” substitute “it is”.

(3)After subsection (2) insert—

“(2A)Income tax chargeable by virtue of subsection (2) shall be charged on the full amount of the income treated as received.

(2B)The person liable for any tax so charged shall be the person treated as receiving the income.”

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