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Income Tax (Trading and Other Income) Act 2005

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Changes over time for: Paragraph 25

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Version Superseded: 06/04/2007

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Point in time view as at 07/04/2005. This version of this provision has been superseded. Help about Status

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There are currently no known outstanding effects for the Income Tax (Trading and Other Income) Act 2005, Paragraph 25. Help about Changes to Legislation

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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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