SCHEDULES

SCHEDULE 7Miscellaneous relocations

Part 11Relocation of section 151 of FA 1989

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

61

ITTOIA 2005 is amended as follows.

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In Schedule 2 (transitionals and savings etc) omit paragraph 91 (interpretation of section 151(2) of FA 1989).