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, ”.