Regulation 5 Income Tax (Trading and Other Income) Act 2005

(1)

The Income Tax (Trading and Other Income) Act 2005^f1 is amended as follows.

(2)

For section 381E(3)(c) substitute—

“(c)
a Gibraltar regulated market within the meaning given by Article 26(11)(b)(i) of that Regulation.”.

Annotations

f1: 2005 c. 5. Section 381E was inserted by paragraph 3 of Schedule 12 to the Finance Act 2013 (c. 29) and amended by S.I. 2017/701 and S.I. 2019/689.