# Income Tax (Trading and Other Income) Act 2005, Paragraph 55

Extent: E+W+S+N.I.

In section 82B(1) (payments to research associations, universities etc.)—
(a) for “person” substitute “ company ”,
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c) before “tax” insert “ corporation ”.

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Source: https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/55 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/schedule-1/paragraph-55
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.