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”.