SCHEDULES
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Income Tax (Trading and Other Income) Act 2005 (c. 5)
506
1
Amend section 256 (treatment of post-cessation receipts) as follows.
2
In subsection (1)(b) omit “earned income within section 833(4)(c) of ICTA or”.
3
In subsection (2) omit “earned income or”.