# Income Tax (Trading and Other Income) Act 2005, Paragraph 58


If—
(a) an individual has made an election under paragraph 12 of Schedule 22 to FA 2002 (election by barrister or advocate to accelerate adjustment charge),
(b) as a result of the election sub-paragraph (4) of that paragraph applies in relation to the tax year 2004-05, and
(c) the election is in force immediately before 6th April 2005,
the election continues to apply in relation to the tax year 2005-06 and subsequent tax years (despite paragraph 3 of this Schedule).

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Source: https://www.legislation.gov.uk/ukpga/2005/5/schedule/2/paragraph/58 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/schedule-2/paragraph-58
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.