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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 205
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205(1)Amend section 528 (manner of making allowances under section 526) as follows.U.K.
(2)Omit subsection (2).
(3)In subsection (3) omit “as that provision applies for the purposes of corporation tax”.
(4)In subsection (3A) omit “a person's or” and “479 or”.
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