Income Tax (Trading and Other Income) Act 2005

This section has no associated Explanatory Notes

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

(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 ”.