# Income Tax (Trading and Other Income) Act 2005, Paragraph 526


(1) Amend section 15 (qualifying activities) as follows.
(2) In subsection (1)—
(a) in paragraph (b) for “Schedule A” substitute “ property ”,
(b) in paragraph (f) after “listed in” insert “ section 12(4) of ITTOIA 2005 or ”.
(3) In subsection (3)(a) for “Schedule A” substitute “ property ”.

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Source: https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/526 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/schedule-1/paragraph-526
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.