Income Tax (Trading and Other Income) Act 2005 (c. 5)
This section has no associated Explanatory Notes
603In section 170(3)(b) (deduction for capital expenditure) for “section 91(1)(b) of ICTA” substitute “section 147(2)(b) of CTA 2009” and for “section 91(1)(a) of ICTA substitute “section 147(2)(a) of CTA 2009”.