http://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/128/enactedIncome Tax (Trading and Other Income) Act 2005IncomeKing's Printer of Acts of Parliament2021-08-04SCHEDULESSCHEDULE 1Consequential amendmentsPart 1Income and Corporation Taxes Act 1988128Omit section 314 (divers and diving supervisors).