SCHEDULES
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Income Tax (Trading and Other Income) Act 2005 (c. 5)
535
1
Amend section 530 (income tax treated as paid) as follows.
F12
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3
In subsection (4) after “fall to be made” insert “
at Step 2 or 3 of the calculation in section 23 of ITA 2007 (calculation of income tax liability)
”
.