Section 349ZA Extension of section 349: proceeds of sale of UK patent rightsF1

Annotations

Textual amendments

F1

S. 349ZA inserted (6.4.2005 with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 1 para. 149 (with Sch. 2)

F2

S. 349ZA repealed (6.4.2007 with effect in accordance with s. 1034(1) of the repealing Act) by Income Tax Act 2007 (c. 3), Sch. 1 para. 56, Sch. 3 Pt. 1 (with Sch. 2)