# Finance Act 2016, 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).”

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Source: https://www.legislation.gov.uk/ukpga/2016/24/schedule/1/paragraph/26 (the official version)
Page: https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-26
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.