There are currently no known outstanding effects for the Income Tax (Trading and Other Income) Act 2005, Paragraph 650.
650(1)Amend section 246 (restriction of deduction for non-contributory provision) as follows.U.K.
(2)In subsection (2)(a) after “the purposes of” insert “ Part 2 of ITTOIA 2005 (trading income) or ”.
(3)In subsection (3)(a) after “charged under” insert “ Part 2 of ITTOIA 2005 (trading income) or ”.
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