Amendment of the Income Tax (Trading and Other Income) Act 2005
This section has no associated Explanatory Memorandum
3. In section 832A(6) of the Income Tax (Trading and Other Income) Act 2005(1) (meaning of “double taxation relief arrangements”) for the words from “specified” to the end substitute “which have effect under section 2(1) of TIOPA 2010.”.
(1)
2005 c. 5. Section 832A(6) was inserted by paragraph 53 of Schedule 7 to the Finance Act 2008 (c. 9).