Income Tax Act 2007 (c. 3)

SCHEDULES

SCHEDULE 1 U.K. Minor and consequential amendments

Part 2 U.K. Other enactments

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

581 U.K. In section 871 (apportionment etc of miscellaneous profits to tax year)—

(a) in subsection (1)(a) for “section 836B of ICTA” substitute “ section 1016 of ITA 2007 ”, and

(b) in subsection (2)—

(i) for “section 836B of ICTA” substitute “ section 1016 of ITA 2007 ”, and

(ii) for “subsection (4)(a)” substitute “ subsection (3)(a) ”.