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Income Tax (Trading and Other Income) Act 2005
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- UK Public General Acts
- 2005 c. 5
- SCHEDULE 2
- Part 3
- Paragraph 21
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21(1)This paragraph applies if—
(a)the period of account of a trade begins before 1st April 2003 and ends on or after 6th April 2005, and
(b)in that period of account the person carrying on the trade made the services of a person employed for the purposes of the trade available to a self-governing school within the meaning of the Self-Governing Schools etc. (Scotland) Act 1989 (c. 39) on a basis that was stated and intended to be temporary.
(2)For the purposes of section 70 an “educational establishment”, in Scotland, includes such a school (despite the fact that, following the abolition of such schools on 1st April 2003, section 86(5)(d) of ICTA is not re-written in this Act).
(3)This paragraph applies to professions and vocations as it applies to trades.
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