# Income Tax (Trading and Other Income) Act 2005, Paragraph 596


In section 397(1) (certain lump sums: calculation of amount taxed by virtue of section 394) for “Case VI of Schedule D” substitute “ subsection (2) of that section ”.

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Source: https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/596 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/schedule-1/paragraph-596
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.