Further amendments in ITTOIA 2005
26In section 854(6) (carrying on by partner of notional business: meaning of “untaxed income”)—
(a)omit the “or” at the end of paragraph (b), and
(b)after paragraph (c) insert—
“(d)income chargeable under Chapter 5 of Part 4 (stock dividends from UK resident companies), or
(e)income chargeable under Chapter 6 of Part 4 (release of loan to participator in closed company).”