# Income Tax (Trading and Other Income) Act 2005, Paragraph 574


(1) Amend Schedule 1 (abbreviations and defined expressions) as follows.
(2) In Part 1 in the appropriate place insert—
“
ITTOIA 2005
The Income Tax (Trading and Other Income) Act 2005
”.
(3) In Part 2—
(a) in the entry for “ordinary Schedule A business” for “Schedule A” substitute “ property ”,
(b) in the entry for “overseas property business” for “65A(4), 70A(4) and 832(1) of ICTA” substitute “ 70A(4) and 832(1) of ICTA and Chapter 2 of Part 3 of ITTOIA 2005 ”, and
(c) in the appropriate place insert—
“
UK property business
section 832(1) of ICTA and Chapter 2 of Part 3 of ITTOIA 2005
”.

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Source: https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/574 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/schedule-1/paragraph-574
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.