# Income Tax (Trading and Other Income) Act 2005, Paragraph 604 (1) Amend section 515 (tax advantages and charges under other Acts) as follows. (2) In subsection (1) omit paragraph (a). (3) In subsection (2) omit β€œand” at the end of paragraph (a). (4) In subsection (2) at the end of paragraph (b) insert β€œ, and (c) sections 392 to 395 and 405 to 408 of ITTOIA 2005 (SIPs: special rules for charges under Chapters 3 and 4 of Part 4 of that Act (dividends etc. from UK or non-UK resident companies etc.)) and section 770 of that Act (exemption for amounts applied by SIP trustees acquiring dividend shares or retained for reinvestment).” --- Source: https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/604 (the official version) Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/schedule-1/paragraph-604 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.