# Income Tax (Trading and Other Income) Act 2005, Paragraph 253


(1) Amend section 592 (exempt approved schemes) as follows.
(2) In subsection (3)—
(a) after “the schemes” insert “ , are not relevant foreign income ”, and
(b) for “Case VI of Schedule D” substitute “ Chapter 8 of Part 5 of ITTOIA 2005 (income not otherwise charged) ”.
(3) In subsection (4)(a) after “for the purposes of” insert “ Part 2 of ITTOIA 2005 or ”.

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Source: https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/253 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/schedule-1/paragraph-253
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.