Paragraph 647 Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below: Sch. 1 para. 308 omitted by Finance Act 2008 s. 41(7)(h) Sch. 1 para. 309 omitted by Finance Act 2008 s. 41(7)(h) Sch. 1 para. 350(4) omitted by Finance Act 2008 s. 41(7)(h) In section 197(10)(a) (spreading relief) after “charged under” insert “ Part 2 of ITTOIA 2005 (trading income) or ”. ← Paragraph 646 Paragraph 647 Paragraph 648 →