http://www.legislation.gov.uk/ukpga/2010/8/schedule/5/paragraph/1/enactedTaxation (International and Other Provisions) Act 2010Income taxCorporation taxTaxTrustsIncomeenKing's Printer of Acts of Parliament2024-03-26SCHEDULESSCHEDULE 5Factoring of income etc: new Chapters 5B and 5C of Part 13 of ITA 20071ITA 2007 is amended as follows.