# Income Tax (Trading and Other Income) Act 2005, Paragraph 377

Extent: E+W+S+N.I.

(1) Amend section 59B (payment of income tax and capital gains tax) as follows.
(2) In subsection (1)—
(a) omit “233(1),” and “, 249(4), 421(1) or 547(5)”, and
(b) for “or section 626 of ITEPA 2003” substitute “ , section 626 of ITEPA 2003 or section 399(2), 400(2), 414(1), 421(1) or 530(1) of ITTOIA 2005 ”.
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/377 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/schedule-1/paragraph-377
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.