SCHEDULES
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Income Tax (Trading and Other Income) Act 2005 (c. 5)
610
In section 184(1) (basis of valuation of work in progress)—
a
in paragraph (a) after “a” insert “
trade,
”
and
b
in paragraph (b) after “that” insert “
trade,
”
.