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

SCHEDULES

SCHEDULE 1 U.K. Consequential amendments

Part 2 U.K. Other enactments

Taxes Management Act 1970 (c. 9) U.K.

367 (1) Amend section 19 (information for purposes of Schedule A) as follows. U.K.

(2) In subsection (1) after “profits or gains chargeable to tax” insert “ under Chapter 3 of Part 3 of ITTOIA 2005 as the profits of a UK property business or ”.

(3) In the side-note after “for purposes of” insert “ charge on profits of UK property businesses or under ”.