http://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/87/2005-04-06Income Tax (Trading and Other Income) Act 2005An Act to restate, with minor changes, certain enactments relating to income tax on trading income, property income, savings and investment income and certain other income; and for connected purposes.texttext/xmlenStatute Law Database2024-05-302005-04-06SCHEDULESSCHEDULE 1Consequential amendmentsPart 1Income and Corporation Taxes Act 198887Omit section 108 (election for carry-back).