http://www.legislation.gov.uk/uksi/2006/959/contents/made

The Income Tax (Trading and Other Income) Act 2005 (Consequential Amendments) Order 2006

INCOME TAX

CORPORATION TAX

King's Printer of Acts of Parliament

2017-06-22

INCOME TAX

CORPORATION TAX

Section 882(2) of the Income Tax (Trading and Other Income) Act 2005 (c. 5) (“the 2005 Act”) provides that the Treasury may by order make such modifications of any enactment as the Treasury consider appropriate in consequence of that Act. This Order exercises the powers contained in section 882 of the 2005 Act in relation to the provisions of paragraph 3 of Schedule 12 to the Finance (No. 2) Act 1992 (c. 48), sections 143 and 161 Taxation of Chargeable Gains Act 1992 (c. 12) and Schedule 3 to the Finance Act 2002 (c. 23).