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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 2
- Paragraph 604
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Income Tax (Earnings and Pensions) Act 2003 (c. 1)
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604(1)Amend section 515 (tax advantages and charges under other Acts) as follows.
(2)In subsection (1) omit paragraph (a).
(3)In subsection (2) omit “and” at the end of paragraph (a).
(4)In subsection (2) at the end of paragraph (b) insert “, and
(c)sections 392 to 395 and 405 to 408 of ITTOIA 2005 (SIPs: special rules for charges under Chapters 3 and 4 of Part 4 of that Act (dividends etc. from UK or non-UK resident companies etc.)) and section 770 of that Act (exemption for amounts applied by SIP trustees acquiring dividend shares or retained for reinvestment).”
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