Modification of the Income Tax (Trading and Other Income) Act 2005
This section has no associated Explanatory Memorandum
7.—(1) The Income Tax (Trading and Other Income) Act 2005(1) is amended as follows.
(2) In section 167, in subsection (1)(c), for the words after “or” to the end of that paragraph substitute “a permit or authorisation under any corresponding provision for the time being in force in Northern Ireland or Scotland”.
(1)