There are currently no known outstanding effects for the Income Tax (Trading and Other Income) Act 2005, Paragraph 12.
12(1)Amend section 21A (computation of amount chargeable under Schedule A) as follows.U.K.
(2)In subsection (2) omit “sections 112 and 113 of that Act (expenditure in connection with provision of security asset or service);”.
(3)In subsection (4)—
(a)omit “section 82 (interest paid to non-residents),”, and
(b)omit “section 96 (farming and market gardening: relief for fluctuating profits),”.
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