SCHEDULES

SCHEDULE 1Abolition of basis periods

PART 2Other amendments of ITTOIA 2005

10Part 2 (trading income)

1

Section 17 (effect of becoming or ceasing to be a UK resident) is amended as follows.

2

In subsection (1), for “otherwise than in partnership” substitute “(alone or in partnership)”.

3

Omit subsection (5).