Income Tax (Trading and Other Income) Act 2005 (c. 5)

SCHEDULES

SCHEDULE 1 U.K. Consequential amendments

Part 1 U.K. Income and Corporation Taxes Act 1988

264 U.K. In section 644(2) (meaning of “relevant earnings”)—

(a) in paragraph (c) for “Schedule D” substitute “ Part 2 of ITTOIA 2005 ”, and

(b) for paragraph (d) substitute—

“(d) income to which section 833(5B) (patent income) applies.”