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Changes over time for: Paragraph 450
Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
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Point in time view as at 07/04/2005.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 450.
Changes to Legislation
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This section has no associated Explanatory Notes
450U.K.In paragraph 13(7)(h) of Schedule 5B (enterprise investment scheme: re-investment)—
(a)in sub-paragraph (i) after “trade or profession” insert “ carried on wholly or partly in the United Kingdom ”, and
(b)in sub-paragraph (ii) for the words from “in computing” to the end substitute “ in calculating for tax purposes the profits of that trade or profession ”.
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