Income Tax (Trading and Other Income) Act 2005

This adran has no associated Nodiadau Esboniadol

55U.K.In section 82B(1) (payments to research associations, universities etc.)—

(a)for “person” substitute “ company ”,

(b)F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c)before “tax” insert “ corporation ”.

Textual Amendments

F1Sch. 1 para. 55(b) repealed (with effect as mentioned in s. 15 of the amending Act) by Finance (No. 2) Act 2005 (c. 22), s. 70, {Sch. 11 Pt. 2(2) Note 2}