There are currently no known outstanding effects for the Income Tax (Trading and Other Income) Act 2005, Paragraph 656.
656(1)Amend Schedule 36 (pension schemes etc: transitional provisions and savings) as follows.U.K.
(2)In paragraph 41(a) (employers' contributions relieved before 6th April 2006) after “the purposes of” insert “ Part 2 of ITTOIA 2005 (trading income) or ”.
(3)In paragraph 53(2)(b) (benefits taxable under Chapter 2 of Part 6 of ITEPA 2003: contributions taxed pre-commencement) for “to tax under Case VI of Schedule D by virtue of” substitute “ to income tax under subsection (2) of ”.
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