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Changes over time for: Paragraph 21
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Llinell Amser Newidiadau
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 17/07/2012.
Changes to legislation:
There are currently no known outstanding effects for the Income Tax (Trading and Other Income) Act 2005, Paragraph 21.![Help about Changes to Legislation](/images/chrome/helpIcon.gif)
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Changes to Legislation
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Nodiadau Esboniadol
21(1)This paragraph applies if—U.K.
(a)the period of account of a trade begins before 1st April 2003 and ends on or after 6th April 2005, and
(b)in that period of account the person carrying on the trade made the services of a person employed for the purposes of the trade available to a self-governing school within the meaning of the Self-Governing Schools etc. (Scotland) Act 1989 (c. 39) on a basis that was stated and intended to be temporary.
(2)For the purposes of section 70 an “educational establishment”, in Scotland, includes such a school (despite the fact that, following the abolition of such schools on 1st April 2003, section 86(5)(d) of ICTA is not re-written in this Act).
(3)This paragraph applies to professions and vocations as it applies to trades.
Yn ôl i’r brig