# Income Tax (Trading and Other Income) Act 2005, Paragraph 562


In section 454(1)(c) (qualifying expenditure) after “an election under” insert “ section 194 of ITTOIA 2005 or under ”.

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Source: https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/562 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/schedule-1/paragraph-562
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.