Paragraph 26

In section 854(6) (carrying on by partner of notional business: meaning of “untaxed income”)—

(a)

omit the “or” at the end of paragraph (b), and

(b)

after paragraph (c) insert—

“(d)
income chargeable under Chapter 5 of Part 4 (stock dividends from UK resident companies), or
(e)
income chargeable under Chapter 6 of Part 4 (release of loan to participator in closed company).”