Income Tax Act 2007 (c. 3)

SCHEDULES

SCHEDULE 1 Minor and consequential amendments

Part 2 Other 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”.