Income Tax (Trading and Other Income) Act 2005 (c. 5)

SCHEDULES

SCHEDULE 1 U.K. Consequential amendments

Part 1 U.K. Income and Corporation Taxes Act 1988

267 (1) Amend section 650A (charge on withdrawal of approval from arrangements) as follows. U.K.

(2) In subsection (1) for “tax shall be charged” substitute “ income tax shall be charged under and ”.

(3) In subsection (2) omit “under Case VI of Schedule D”.