# Income Tax (Trading and Other Income) Act 2005, Paragraph 587


In section 178 (exception for loans where interest qualifies for tax relief)—
(a) in paragraph (c)—
(i) for “under Case I or II of Schedule D” substitute “ to tax ”, and
(ii) after “carried on” insert “ wholly or partly in the United Kingdom ”, and
(b) in paragraph (d) for “under Schedule A in respect of a Schedule A business” substitute “ to tax in respect of a UK property business, or a Schedule A business, ”.

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Source: https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/587 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/schedule-1/paragraph-587
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.