http://www.legislation.gov.uk/ukpga/2010/8/schedule/7/paragraph/61/enactedTaxation (International and Other Provisions) Act 2010Income taxCorporation taxTaxTrustsIncomeenKing's Printer of Acts of Parliament2024-03-26SCHEDULESSCHEDULE 7Miscellaneous relocationsPart 11Relocation of section 151 of FA 198961Income Tax (Trading and Other Income) Act 2005 (c. 5)ITTOIA 2005 is amended as follows.