1N.I.In this Schedule—
(a)“the Act of 1988” means the M1Income and Corporation Taxes Act 1988;
[F1(ab)“ITTOIA 2005” means the Income Tax (Trading and Other Income) Act 2005;]
F2(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c)“year” means year of assessment within the meaning of the Act of 1988.
Textual Amendments
F1Sch. 2 para. 1(ab) inserted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 425(2) (with Sch. 2)
F2Sch. 2 para. 1(b) repealed (with effect as mentioned in s. 579(1) of the repealing Act) by 2001 c. 2, ss. 578, 580, Sch. 2 para. 76(1), Sch. 4
Marginal Citations