Income Tax (Trading and Other Income) Act 2005 (c. 5)

SCHEDULES

SCHEDULE 1 U.K. Consequential amendments

Part 2 U.K. Other enactments

Capital Allowances Act 2001 (c. 2) U.K.

545 U.K. In section 162(2) (ring fence trade a separate qualifying activity)—

(a) in paragraph (a), after “fall within” insert “ the definition of “oil-related activities” in section 16(2) of ITTOIA 2005 or within ”, and

(b) in paragraph (b), after “as a result of” insert “ section 16(1) of ITTOIA 2005 or ”.