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Income Tax (Trading and Other Income) Act 2005
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Changes over time for: Paragraph 91
Version Superseded: 01/04/2010
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- 06/04/2005- Amendment
- 07/04/2005
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There are currently no known outstanding effects for the Income Tax (Trading and Other Income) Act 2005, Paragraph 91.
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91U.K.Despite paragraph 4(1) of this Schedule, the references in section 151(2) of FA 1989 (assessment of trustees etc.) to gains treated as arising under Chapter 9 of Part 4 of this Act do not include references to gains treated as arising under Chapter 2 of Part 13 of ICTA on chargeable events before 6th April 1998.
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