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Changes over time for: Paragraph 25
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Version Superseded: 06/04/2007
Status:
Point in time view as at 07/04/2005. This version of this provision has been superseded.
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Changes to legislation:
There are currently no known outstanding effects for the Income Tax (Trading and Other Income) Act 2005, Paragraph 25.
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This section has no associated Explanatory Notes
25(1)Amend section 42A (non-residents and their representatives) as follows.
(2)In subsection (1) for “under Schedule A on the income of any person” substitute “—
(a)under Schedule A, or
(b)as the profits of a UK property business, under Chapter 3 of Part 3 of ITTOIA 2005,
on the income of any person ”.
(3)In subsection (2)(a) after “Schedule A business” insert “ , or a UK property business, ”.
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