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Link to original content: http://www.legislation.gov.uk/cy/ukpga/2005/5/notes/division/5/11/1/27
Income Tax (Trading and Other Income) Act 2005 - Explanatory Notes

Chwilio Deddfwriaeth

Chwiliad Uwch

Income Tax (Trading and Other Income) Act 2005

Paragraph 348(3): paragraph 7A of Schedule 22 to ICTA

3476.This new paragraph rewrites paragraph 7(1), (3) and (4) of Schedule 13 to FA 1996. These sub-paragraphs deal with how relief is to be given for losses on deeply discounted securities incurred by pension trustees where the securities have been held since 26 March 2003 and are listed on a recognised stock exchange. Because this provision is likely to be of extremely limited application and will disappear with the repeal of Schedule 22 to ICTA with effect from 6 April 2006 it has been relegated from Chapter 8 of Part 4 of this Act to this Schedule.

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