Income Tax (Trading and Other Income) Act 2005

Finance Act 1973 (c. 51) U.K.

387 U.K. The Finance Act 1973 is amended as follows.

388 U.K. In Schedule 15 (territorial extension of charge to tax: supplementary provisions), in paragraphs 2(a) and 4(1), for “or section 830 of the Taxes Act 1988” substitute “ , section 830 of the Taxes Act 1988 or section 874 of the Income Tax (Trading and Other Income) Act 2005 ”.