# Income Tax (Trading and Other Income) Act 2005, Paragraph 367


(1) Amend section 19 (information for purposes of Schedule A) as follows.
(2) In subsection (1) after “profits or gains chargeable to tax” insert “ under Chapter 3 of Part 3 of ITTOIA 2005 as the profits of a UK property business or ”.
(3) In the side-note after “for purposes of” insert “ charge on profits of UK property businesses or under ”.

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Source: https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/367 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/schedule-1/paragraph-367
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.