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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 330
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330U.K.In section 821(1) (under-deductions from payments made before passing of annual Act)—
(a)after “assessment” insert “ or accounting period ”,
(b)after “quarterly payments” insert “ (or half-periodic or quarterly payments) ”,
(c)after “income” insert “ or corporation ”,
(d)after “year”, in the second and third places where it occurs, insert “ or period ”,
(e)after “charged”, in the fourth place where it occurs, insert “ in respect of those payments to income tax under Chapter 2 of Part 4 of ITTOIA 2005 (interest) or shall be charged to corporation tax under ”, and
(f)omit “in respect of those payments”.
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