# Income Tax (Trading and Other Income) Act 2005, Paragraph 409


(1) Amend section 76 (non-approved retirement benefits schemes) as follows.
(2) In subsection (1) after “Schedule D” insert “ or under Part 2 of the Income Tax (Trading and Other Income) Act 2005 ”.
(3) In subsection (4)(a) after “Schedule D” insert “ or under Part 2 of the Income Tax (Trading and Other Income) Act 2005 ”.
(4) In subsection (6C)(a) omit “of the Taxes Act 1988”.

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Source: https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/409 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/schedule-1/paragraph-409
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.