Income Tax (Trading and Other Income) Act 2005 (c. 5)E+W

224.  In section 776(2A)(1) (scholarship income) at end insert “or under sections 110(6) or 112(2) of the Social Services and Well-being (Wales) Act 2014 (duty to make payments to certain young people who pursue higher education)”.E+W

Commencement Information

I1Reg. 224 in force at 6.4.2016, see reg. 2(1)

(1)

Section 776(2A) was inserted by the Children and Young Persons Act 2008, section 21(4).