SCHEDULES

SCHEDULE 7Miscellaneous relocations

Part 12Relocation of Schedule 12 to F(No.2)A 1992 so far as applying for income tax purposes

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

67

In section 369 (charge to tax on interest) after subsection (4) insert—

5

See also Chapter 3A of Part 14 of ITA 2007 (which provides for the receipts of certain types of company being wound up to be charged to income tax under that Chapter instead of under any other provision that would otherwise apply).