# The Taxes (Amendments) (EU Exit) (No. 2) Regulations 2019, Regulation 5: Income Tax (Trading and Other Income) Act 2005


(1) The Income Tax (Trading and Other Income) Act 2005 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.”.

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Source: https://www.legislation.gov.uk/uksi/2019/818/regulation/5 (the official version)
Page: https://openlegislation.uk/taxes-amendments-eu-exit-no-2-regulations-2019/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.