Modifications etc. (not altering text)
C1Sch. 23 applied by S.I. 2009/470 reg. 33(1) (as substituted (6.4.2013) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2013 (S.I. 2013/607), regs. 1(1), 9))
C2Sch. 23 applied (16.6.2016) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 43(1)
57(1)ITTOIA 2005 is amended as follows.U.K.
(2)In Chapter 4 of Part 3 (profits of property businesses: lease premiums etc), omit section 302B(3) and (4).
(3)In Chapter 5 of Part 5 (settlements: amounts treated as income of settlor), omit section 647.