# Income Tax (Trading and Other Income) Act 2005, Paragraph 162


In section 386(1) (carry-forward where business transferred to a company) omit “under Schedule D”.

---
Source: https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/162 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/schedule-1/paragraph-162
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.