# Income Tax (Trading and Other Income) Act 2005, Paragraph 89

Extent: E+W+S+N.I.

(1) Amend section 109A (relief for post-cessation expenditure) as follows.
(2) Omit subsection (3).
(3) In subsection (4) omit the unnumbered paragraph beginning with “If any sum”.
(4) In subsection (4A) omit the unnumbered paragraph beginning with “If any sum”.
(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/89 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/schedule-1/paragraph-89
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.