# Income Tax (Trading and Other Income) Act 2005, Paragraph 647


In section 197(10)(a) (spreading relief) after “charged under” insert “ Part 2 of ITTOIA 2005 (trading income) or ”.

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Source: https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/647 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/schedule-1/paragraph-647
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.