Income Tax (Trading and Other Income) Act 2005

This section has no associated Explanatory Notes

547U.K.In section 252 (mines, transport undertakings etc)—

(a)after “is a concern listed in” insert “ section 12(4) of ITTOIA 2005 or ”, and

(b)after “the profits of the concern under” insert “ Chapter 2 of Part 2 of ITTOIA 2005 or, as the case may be, under ”.