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Changes over time for: Paragraph 445


Timeline of Changes
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Status:
Point in time view as at 07/04/2005.
Changes to legislation:
There are currently no known outstanding effects for the Income Tax (Trading and Other Income) Act 2005, Paragraph 445.

Changes to Legislation
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This section has no associated Explanatory Notes
445(1)Amend section 271 (miscellaneous exemptions) as follows.U.K.
(2)In subsection (1)(f) for “section 322 of the Taxes Act” substitute “ section 771 of ITTOIA 2005 ”.
(3)In subsection (4)—
(a)for “bonus”, in both places, substitute “ interest ”,
(b)for “section 326 or 326A of the Taxes Act (certified contractual savings schemes and tax-exempt special savings accounts)” substitute “ section 702 of ITTOIA 2005 (certified SAYE savings arrangements) ”,
(c)for “savings scheme”, in the first place where it occurs, substitute “ savings arrangement ”,
(d)for “certified contractual savings scheme” substitute “ certified SAYE savings arrangement ”,
(e)for “scheme”, in the last place where it occurs, substitute “ arrangement ”, and
(f)at end insert—
“In this subsection “certified SAYE savings arrangement” has the meaning given by section 703 of ITTOIA 2005.”
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