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Income Tax (Trading and Other Income) Act 2005
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- UK Public General Acts
- 2005 c. 5
- SCHEDULE 1
- Part 1
- Paragraph 181
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181(1)Amend section 469 (other unit trusts) as follows.
(2)In subsection (2A) for “section 231(1)” substitute “section 397(1) of ITTOIA 2005”.
(3)For subsection (2B) substitute—
“(2B)Section 348(4)(a) above and sections 399(2) and (6) and 400(2) and (3) of ITTOIA 2005 shall not apply where the recipient of the distribution in question is the trustees of the scheme.”
(4)In subsection (3)—
(a)after “the Tax Acts” insert “other than ITTOIA 2005”, and
(b)at the end insert “(and see Chapter 10 of Part 4 of that Act for their treatment under that Act)”.
(5)In subsection (9) for “paragraph 7 of Schedule 5AA” substitute “section 568 of ITTOIA 2005”.
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