There are currently no known outstanding effects for the Income Tax (Trading and Other Income) Act 2005, Paragraph 561.
561(1)Amend section 406 (reduction where premium relief previously allowed) as follows.U.K.
(2)In subsection (1) for “section 87 of ICTA” substitute “ sections 60 to 67 of ITTOIA 2005 or under sections 87 and 87A of ICTA ”.
(3)In subsection (2) for “section 87 of ICTA” substitute “ sections 60 to 67 of ITTOIA 2005 or under sections 87 and 87A of ICTA ”.
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