# Income Tax (Trading and Other Income) Act 2005, Paragraph 421


In section 16(1) (application of Income Tax Acts and destination of Class 4 contributions) for “Case I or II of Schedule D” substitute “ Chapter 2 of Part 2 of the Income Tax (Trading and Other Income) Act 2005 in respect of the profits of a trade, profession or vocation which is not carried on wholly outside the United Kingdom ”.

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Source: https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/421 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/schedule-1/paragraph-421
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.