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

SCHEDULES

Valid from 06/04/2005

SCHEDULE 1 U.K. Consequential amendments

Part 1 U.K. Income and Corporation Taxes Act 1988

182 U.K. In section 472A (trading profits etc. from securities: taxation of amounts taken to reserves)—

(a) in subsection (1) for “person” substitute “ company ”, and

(b) in subsection (2) for “person's” substitute “ company's ”.