SCHEDULES
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Income Tax (Trading and Other Income) Act 2005 (c. 5)
581
In section 871 (apportionment etc of miscellaneous profits to tax year)—
a
in subsection (1)(a) for “section 836B of ICTA” substitute “
section 1016 of ITA 2007
”
, and
b
in subsection (2)—
i
for “section 836B of ICTA” substitute “
section 1016 of ITA 2007
”
, and
ii
for “subsection (4)(a)” substitute “
subsection (3)(a)
”
.