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) ”.