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Changes over time for: Paragraph 82
Timeline of Changes
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Version Superseded: 06/04/2007
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Point in time view as at 07/04/2005. This version of this provision has been superseded.
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Changes to legislation:
There are currently no known outstanding effects for the Income Tax (Trading and Other Income) Act 2005, Paragraph 82.
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82The references in section 454(4) and (5) to trustees include any person who, had the loss been a profit—
(a)would have been eligible for relief from tax for the tax year in which the loss is sustained as a result of section 505(1) of ICTA (exemption from income tax for certain income forming part of the income of a charity), or
(b)would have been so eligible but for section 505(3) of that Act (income that is not exempt in some circumstances for charities incurring non-qualifying expenditure).
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