# Income Tax (Trading and Other Income) Act 2005, Paragraph 13


In section 21B (application of other rules applicable to Case I of Schedule D)—
(a) omit “, 108, 109A”,
(b) after “(post-cessation receipts and expenses, etc)” insert “ , with any reference to a trade within the charge to income tax being read as a reference to a UK property business ”, and
(c) omit “section 113 (effect for income tax purposes of change in the persons engaged on trade);”.

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Source: https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/13 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/schedule-1/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.