This section has no associated Explanatory Notes
67E+WThe Income Tax (Trading and Other Income) Act 2005 is amended as follows.
Commencement Information
I1Sch. 2 para. 67 in force at 22.4.2014 by S.I. 2014/889, art. 4(f) (with transitional provisions in S.I. 2014/1042, arts. 3, 4, 6-10)