Income and Corporation Taxes Act 1988 (c. 1)U.K.
291U.K.ICTA is amended as follows.
292U.K.Omit section 59(3) and (4) (person answerable for tax charged in accordance with section 12 of ITTOIA 2005 on profits of markets or fairs, or on tolls, fisheries or other profits not distrainable).