# The Financial Services and Markets Act 2000 (Markets in Financial Instruments) Regulations 2017, Paragraph 8: Income Tax (Trading and Other Income) Act 2005


In section 381E(3) of the Income Tax (Trading and Other Income) Act 2005 (exception for returns from certain shares) for the words from “Directive” to “4.1(14))” substitute “ Directive 2014/65/EU of the European Parliament and of the Council on markets in financial instruments (see Article 4.1.21) ”.

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Source: https://www.legislation.gov.uk/uksi/2017/701/schedule/4/paragraph/8 (the official version)
Page: https://openlegislation.uk/financial-services-and-markets-act-2000-markets-in-financial-instruments-regulations-2017/schedule-4/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.