# Income Tax (Trading and Other Income) Act 2005, Paragraph 57


(1) Subject to sub-paragraph (3), section 232 applies before 6th April 2006 with the following amendment.
(2) In subsection (4)—
(a) before paragraph (a) insert—
“(aa) relevant earnings within section 623(2)(c) or 644(2)(c) of ICTA, or”,
(b) omit paragraph (b) and the word “or” before it, and
(c) for “earned income or relevant UK earnings” substitute “ relevant earnings or earned income ”.
(3) The power of the Treasury to make an order under section 281 or 283 of FA 2004 has effect as if Schedule 35 to that Act contained an amendment substituting section 232(4) of this Act for that subsection as amended by sub-paragraph (2) above.

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Source: https://www.legislation.gov.uk/ukpga/2005/5/schedule/2/paragraph/57 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/schedule-2/paragraph-57
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.