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Income Tax (Trading and Other Income) Act 2005

Paragraph 95: Disposals of futures and options involving guaranteed returns: rates of tax for pension trustees

3584.This paragraph modifies Condition C in section 568 (special rule for certain income of trustees) for the tax year 2005-06. It rewrites paragraph 7(2)(c) of Schedule 5AA to ICTA as it stands before the amendments made by FA 2004, which only apply for the tax year 2006-07 onwards.

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