# Income Tax (Trading and Other Income) Act 2005, Paragraph 264


In section 644(2) (meaning of “relevant earnings”)—
(a) in paragraph (c) for “Schedule D” substitute “ Part 2 of ITTOIA 2005 ”, and
(b) for paragraph (d) substitute—
“(d) income to which section 833(5B) (patent income) applies.”

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Source: https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/264 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/schedule-1/paragraph-264
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.