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The Income Tax (Trading and Other Income) Act 2005 (Consequential Amendments) Order 2006
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- UK Statutory Instruments
- 2006 No. 959
- Article 4
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4.—(1) In the Finance (No. 2) Act 1992(1) amend paragraph 3 of Schedule 12 (banks etc. in compulsory liquidation: taxation of certain receipts) as follows.
(2) In sub-paragraph (1) for “under Case VI of Schedule D” substitute “(in the case of corporation tax, under Case VI of Schedule D)”.
(3) In sub-paragraph (3)(b) after “under section 100 of the Taxes Act 1988” insert “or section 173 of the Income Tax (Trading and Other Income) Act 2005”.
(1)
1992 c. 48; paragraph 3 of Schedule 12 was amended by section 107 of the Finance Act 2002 (c. 23).
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