SCHEDULES

SCHEDULE 22 U.K. Prevention of exploitation of [F1 SCHEDULE 2 TO ITTOIA 2005 (SO FAR AS RELATING TO OVERLAP PROFIT) ]

Textual Amendments

F1 Words in Sch. 22 heading substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 484(12) (with Sch. 2)

Part IV U.K. Interpretation

Relevant transactions for purposes of paragraph 10 U.K.

F2 20 U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F2 Sch. 22 paras. 18-20 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 484(11), Sch. 3 (with Sch. 2)