# Income Tax (Trading and Other Income) Act 2005, Paragraph 155


In section 370(2)(b) (relevant loan interest) for the words from “either” to the end substitute “ would be eligible for relief under section 353 ”.

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Source: https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/155 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/schedule-1/paragraph-155
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.