SCHEDULES

SCHEDULE 1 U.K.Minor and consequential amendments

Part 2 U.K.Other enactments

Income Tax (Trading and Other Income) Act 2005 (c. 5) U.K.

506 (1) Amend section 256 (treatment of post-cessation receipts) as follows. U.K.

(2) In subsection (1)(b) omit “earned income within section 833(4)(c) of ICTA or”.

(3) In subsection (2) omit “earned income or”.