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Income Tax Act 2007

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Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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Income Tax (Trading and Other Income) Act 2005 (c. 5)

This section has no associated Explanatory Notes

505In section 254(3)(b) (allowable deductions) for “section 90(4) of FA 1995” substitute “section 261D of TCGA 1992”.

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