# The Income Tax (Trading and Other Income) Act 2005 (Consequential Amendments) Order 2006, Article 4: Consequential amendments to legislation


(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.
(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)”.
(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”.

---
Source: https://www.legislation.gov.uk/uksi/2006/959/article/4 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005-consequential-amendments-order-2006/article-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

