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Income Tax (Trading and Other Income) Act 2005
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Changes over time for: Paragraph 418
Version Superseded: 01/04/2009
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- 06/04/2005- Amendment
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There are currently no known outstanding effects for the Income Tax (Trading and Other Income) Act 2005, Paragraph 418.
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418(1)Amend section 121 (pools payments to support games etc.) as follows.U.K.
(2)In subsection (2)—
(a)for “person” substitute “ company ”, and
(b)for “tax purposes” substitute “ corporation tax purposes ”.
(3)In subsection (3) after “not” insert “ , for corporation tax purposes, ”.
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