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Income Tax (Trading and Other Income) Act 2005

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Changes over time for: Paragraph 526

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There are currently no known outstanding effects for the Income Tax (Trading and Other Income) Act 2005, Paragraph 526. Help about Changes to Legislation

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526(1)Amend section 15 (qualifying activities) as follows.U.K.

(2)In subsection (1)—

(a)in paragraph (b) for “Schedule A” substitute “ property ”,

(b)in paragraph (f) after “listed in” insert “ section 12(4) of ITTOIA 2005 or ”.

(3)In subsection (3)(a) for “Schedule A” substitute “ property ”.

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