Paragraph 581

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

In section 871 (apportionment etc of miscellaneous profits to tax year)—

(a)

in subsection (1)(a) for “section 836B of ICTA” substitute “ section 1016 of ITA 2007 ”, and

(b)

in subsection (2)—

(i)

for “section 836B of ICTA” substitute “ section 1016 of ITA 2007 ”, and

(ii)

for “subsection (4)(a)” substitute “ subsection (3)(a) ”.