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Income Tax (Trading and Other Income) Act 2005

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This is the original version (as it was originally enacted).

Finance Act 1999 (c. 16)

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507(1)Amend section 65 (relevant discounted securities) as follows.

(2)Omit subsections (1) to (6).

(3)In subsection (8) for “subsections (1) to (7) above have” substitute “subsection (7) above has”.

(4)In subsections (9) and (10) for “subsections (1) to (7)”, “have effect” and “do not affect” substitute “subsection (7)”, “has effect” and “does not affect” respectively.

(5)In subsections (11) and (12) for “subsections (1) to (7) above have” substitute “subsection (7) above has”.

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