Income Tax (Trading and Other Income) Act 2005U.K.
This section has no associated Explanatory Memorandum
8. In section 381E(3) of the Income Tax (Trading and Other Income) Act 2005 M1 (exception for returns from certain shares) for the words from “Directive” to “4.1(14))” substitute “ Directive 2014/65/EU of the European Parliament and of the Council on markets in financial instruments (see Article 4.1.21) ”.
Marginal Citations
M12005 c.5; section 381E(3) was inserted by paragraph 3 of Schedule 12 to the Finance Act 2013 (c.29).