There are currently no known outstanding effects for the Income Tax (Trading and Other Income) Act 2005, Paragraph 433.
433(1)Amend section 117 (meaning of qualifying corporate bond) as follows.U.K.
(2)In subsection (2AA) for “relevant discounted security for the purposes of Schedule 13 to the Finance Act 1996” substitute “ deeply discounted security for the purposes of Chapter 8 of Part 4 of ITTOIA 2005 (see section 430) ”.
(3)In subsection (6C) for “Schedule 13 to the Finance Act 1996 (relevant discounted securities)” substitute “ Chapter 8 of Part 4 of ITTOIA 2005 (profits from deeply discounted securities) (see section 433) ”.
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