Income Tax (Trading and Other Income) Act 2005 (c. 5)

SCHEDULES

SCHEDULE 1 Consequential amendments

Part 2 Other enactments

Finance Act 1999 (c. 16)

506 In section 63(1) (treatment of transfer fees under existing contracts) at the end insert “or, as the case may be, under Chapter 2 of Part 2 of the Income Tax (Trading and Other Income) Act 2005”.