SCHEDULES
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Income Tax (Trading and Other Income) Act 2005 (c. 5)
518
In section 401 (relief: qualifying distribution after linked non-qualifying distribution) after subsection (6) insert—
6A
The reduction under this section is given effect at Step 6 of the calculation in section 23 of ITA 2007.