There are currently no known outstanding effects for the Income Tax (Trading and Other Income) Act 2005, Paragraph 261.
261U.K.In section 614(2A) (exemptions and reliefs in respect of income from investments etc. of certain pension schemes) for the words from “paragraph 1” to “(relevant” substitute “ Chapter 8 of Part 4 of ITTOIA 2005 (profits from deeply ”.
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