Section 28

KEY AMENDMENTS TO PART 4 OF ITTOIA 2005

1  Part 4 of ITTOIA 2005 (savings and investment income) is amended in accordance with paragraphs 2 and 3.

2  [Inserts ITTOIA 2005, s. 365(1)(aa) and omits (k).]

3  [Inserts ITTOIA 2005, Pt. 4, Ch. 2A.]

CONSEQUENTIAL AMENDMENTS

4  The following amendments are in consequence of the amendments made by paragraphs 2(a) and 3.

TCGA 1992

5  TCGA 1992 is amended as follows.

6  [Inserts TCGA 1992, s. 37(2A).]

7  [Inserts TCGA 1992, s. 39(3A).]

8  [Omits TCGA 1992, s. 148A–148C.]

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.