# Income Tax (Trading and Other Income) Act 2005, Paragraph 79


Despite the repeal by this Act of section 104(4) of FA 2002, sections 430(5) and 442 (securities issued in accordance with qualifying earn-out right) apply whenever the security was issued.

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Source: https://www.legislation.gov.uk/ukpga/2005/5/schedule/2/paragraph/79 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/schedule-2/paragraph-79
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.