# Income Tax (Trading and Other Income) Act 2005, Paragraph 92


Section 551 (charge to income tax on profits from disposal of deposit rights) does not apply if the person disposing of the rights acquired them before 7th March 1973.

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Source: https://www.legislation.gov.uk/ukpga/2005/5/schedule/2/paragraph/92 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/schedule-2/paragraph-92
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.