# Income Tax (Trading and Other Income) Act 2005, Paragraph 545


In section 162(2) (ring fence trade a separate qualifying activity)—
(a) in paragraph (a), after “fall within” insert “ the definition of “oil-related activities” in section 16(2) of ITTOIA 2005 or within ”, and
(b) in paragraph (b), after “as a result of” insert “ section 16(1) of ITTOIA 2005 or ”.

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Source: https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/545 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/schedule-1/paragraph-545
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.