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).