There are currently no known outstanding effects for the Income Tax (Trading and Other Income) Act 2005, Paragraph 535.
535(1)Amend section 63 (cases in which disposal value is nil) as follows.U.K.
(2)In subsection (2)(c) after “within the meaning of” insert “ section 110 of ITTOIA 2005 or ”.
(3)In subsection (3)(b) for “Schedule A” substitute “ property ”.
(4)In subsection (4) after “to be read with” insert “ section 109 of ITTOIA 2005 and ”.
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
