# Income Tax (Trading and Other Income) Act 2005, Paragraph 372


In section 42(7) (procedure for making claims etc.) omit the “and” before paragraph (d) and after that paragraph insert
“and
(e) sections 111(1), 126(2), 129(2), 143, 185, 194 and 326 of ITTOIA 2005.”

---
Source: https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/372 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/schedule-1/paragraph-372
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.