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Income Tax (Trading and Other Income) Act 2005

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Changes over time for: Paragraph 260

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Point in time view as at 07/04/2005.

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There are currently no known outstanding effects for the Income Tax (Trading and Other Income) Act 2005, Paragraph 260. Help about Changes to Legislation

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260U.K.In section 608(2) (superannuation funds approved before 6th April 1980)—

(a)in paragraph (b)—

(i)after “commissions” insert “ which are not relevant foreign income and ”, and

(ii)for “Case VI of Schedule D” substitute “ Chapter 8 of Part 5 of ITTOIA 2005 ”, and

(b)in paragraph (c) for the words from “under” onwards substitute “ under Chapter 11 of Part 4 of ITTOIA 2005 (transactions in deposits) by virtue of a disposal of deposit rights falling within section 552(1)(a) or (b) of that Act ”.

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