# Income Tax (Trading and Other Income) Act 2005, Paragraph 6


(1) Paragraphs 1 to 5 have effect instead of section 17(2) of the Interpretation Act 1978 (c. 30) (but are without prejudice to any other provision of that Act).
(2) Paragraphs 4 and 5 apply only so far as the context permits.

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Source: https://www.legislation.gov.uk/ukpga/2005/5/schedule/2/paragraph/6 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/schedule-2/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.