# Income Tax (Trading and Other Income) Act 2005, Paragraph 330


In section 821(1) (under-deductions from payments made before passing of annual Act)—
(a) after “assessment” insert “ or accounting period ”,
(b) after “quarterly payments” insert “ (or half-periodic or quarterly payments) ”,
(c) after “income” insert “ or corporation ”,
(d) after “year”, in the second and third places where it occurs, insert “ or period ”,
(e) after “charged”, in the fourth place where it occurs, insert “ in respect of those payments to income tax under Chapter 2 of Part 4 of ITTOIA 2005 (interest) or shall be charged to corporation tax under ”, and
(f) omit “in respect of those payments”.

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Source: https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/330 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/schedule-1/paragraph-330
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.