SCHEDULES

SCHEDULE 1Minor and consequential amendments

Part 2Other enactments

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

580

In section 863(2) (limited liability partnerships)—

a

in paragraph (a) after “firm” insert “ or partnership ”, and

b

in paragraph (b)—

i

after “members”, in the first place where it occurs, insert “ or partners ”, and

ii

after “firm” insert “ or partnership ”.