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Income Tax (Trading and Other Income) Act 2005
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- UK Public General Acts
- 2005 c. 5
- SCHEDULE 1
- Part 1
- Paragraph 13
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13U.K.In section 21B (application of other rules applicable to Case I of Schedule D)—
(a)omit “, 108, 109A”,
(b)after “(post-cessation receipts and expenses, etc)” insert “ , with any reference to a trade within the charge to income tax being read as a reference to a UK property business ”, and
(c)omit “section 113 (effect for income tax purposes of change in the persons engaged on trade);”.
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