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Income Tax Act 2007
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- UK Public General Acts
- 2007 c. 3
- SCHEDULE 1
- Part 2
- Paragraph 578
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Income Tax (Trading and Other Income) Act 2005 (c. 5)
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578In section 841 (unremittable income: introduction) for subsection (5) substitute—
“(5)This Chapter does not apply to accrued income profits which a person is treated as making under Chapter 2 of Part 12 of ITA 2007, but see sections 668 and 669 of that Act (which make similar provision).”
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