# Planning (Consequential Provisions) (Wales) Act 2026, Paragraph 370: Income Tax (Trading and Other Income) Act 2005 (c. 5)

Extent: E+W
Status: prospective

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.”

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Source: https://www.legislation.gov.uk/asc/2026/7/schedule/2/paragraph/370 (the official version)
Page: https://openlegislation.uk/planning-consequential-provisions-wales-act-2026/schedule-2/paragraph-370
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.