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

SCHEDULES

SCHEDULE 1 U.K. Consequential amendments

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

61 U.K. In section 86A (charitable donations: contributions to agent's expenses) —

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

(b) in subsection (2)(a) for “, profession or vocation” substitute “ or profession ”.