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Income Tax (Trading and Other Income) Act 2005

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Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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This is the original version (as it was originally enacted).

Finance Act 1988 (c. 39)

This section has no associated Explanatory Notes

402In section 73(2) (consideration for certain restrictive undertakings)—

(a)for “person” substitute “company”, and

(b)for “tax” substitute “corporation tax”.

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