Paragraph 370 Income Tax (Trading and Other Income) Act 2005 (c. 5)I1

England and Wales Not yet in force

In section 168(6) of the Income Tax (Trading and Other Income) Act 2005—

(a)

omit the “or” after paragraph (c);

(b)

after paragraph (d) insert

“ or
(e)
a planning obligation entered into under section 165 of the Planning (Wales) Act 2026.”

Annotations