# Income Tax (Trading and Other Income) Act 2005, Paragraph 450


In paragraph 13(7)(h) of Schedule 5B (enterprise investment scheme: re-investment)—
(a) in sub-paragraph (i) after “trade or profession” insert “ carried on wholly or partly in the United Kingdom ”, and
(b) in sub-paragraph (ii) for the words from “in computing” to the end substitute “ in calculating for tax purposes the profits of that trade or profession ”.

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Source: https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/450 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/schedule-1/paragraph-450
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.