Income Tax (Trading and Other Income) Act 2005

330 U.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”.