{
  "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005-consequential-amendments-order-2006/article-4",
  "json_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005-consequential-amendments-order-2006/article-4.json",
  "legislation": "uksi/2006/959",
  "legislation_title": "The Income Tax (Trading and Other Income) Act 2005 (Consequential Amendments) Order 2006",
  "legislation_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005-consequential-amendments-order-2006",
  "path": "article/4",
  "kind": "article",
  "number": "4",
  "heading": "Consequential amendments to legislation",
  "text": "(1) In the Finance (No. 2) Act 1992 amend paragraph 3 of Schedule 12 (banks etc. in compulsory liquidation: taxation of certain receipts) as follows.\n(2) In sub-paragraph (1) for “under Case VI of Schedule D” substitute “(in the case of corporation tax, under Case VI of Schedule D)”.\n(3) In sub-paragraph (3)(b) after “under section 100 of the Taxes Act 1988” insert “or section 173 of the Income Tax (Trading and Other Income) Act 2005”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1992 c. 48; paragraph 3 of Schedule 12 was amended by section 107 of the Finance Act 2002 (c. 23)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/959/article/4",
    "retrieved_at": "2026-10-29T04:31:30.147372+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}