http://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/388Income Tax (Trading and Other Income) Act 2005An Act to restate, with minor changes, certain enactments relating to income tax on trading income, property income, savings and investment income and certain other income; and for connected purposes.texttext/xmlenStatute Law Database2024-06-20Expert Participation2024-04-06SCHEDULESSCHEDULE 1Consequential amendmentsPart 2Other enactmentsFinance Act 1973 (c. 51)F1388. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .