Income Tax (Trading and Other Income) Act 2005

504 U.K. In section 123(7)—

(a) for “both” substitute “ more ”,

(b) in paragraph (a) for the words from “(regulations” onwards substitute “ (investment plan regulations) ”, and

(c) at the end of paragraph (b) add “and

(c) Chapter 3 of Part 6 of the Income Tax (Trading and Other Income) Act 2005 (income from individual investment plans),”.