# Income Tax (Trading and Other Income) Act 2005, Paragraph 14


In section 21C (the Schedule A charge and mutual business)—
(a) in subsection (1) after “the charge to” insert “ corporation ”, and
(b) in subsection (4) from the beginning to “the person who would” substitute “ The company to which the profit arises is the company which would ”.

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Source: https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/14 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/schedule-1/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.