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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 25
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Version Superseded: 06/04/2007
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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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