There are currently no known outstanding effects for the Income Tax (Trading and Other Income) Act 2005, Paragraph 645.
645(1)Amend section 189(2) (meaning of “relevant UK earnings”) as follows.U.K.
(2)In paragraph (b) for “Schedule D” substitute “ Part 2 of ITTOIA 2005 ”.
(3)For paragraph (c) substitute—
“(c)income to which section 833(5B) of ICTA (patent income) applies.”
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