Paragraph 10 Income Tax (Trading and Other Income) Act 2005

In section 520(4) (the property categories) of the Income Tax (Trading and Other Income) Act 2005^f1, in the definition of “internal linked fund”—

(a)

in paragraph (a), for “Financial Services Authority” substitute “Prudential Regulation Authority”, and

(b)

in paragraph (b), for “Authority” substitute “Prudential Regulation Authority”.

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