SCHEDULES
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Income Tax (Trading and Other Income) Act 2005 (c. 5)
569
1
Amend section 685A (discretionary payments under settlor-interested settlements) as follows.
2
In subsection (4) omit paragraph (c) and the “and” immediately before it.
3
In subsection (6) for “Section 687 of ICTA” substitute “
Sections 494 and 495 of ITA 2007
”
.