Part 2 Changes in the Law
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

Part 2 Changes in the Law

11

(1)     This paragraph applies if, in the case of any person—

(a)     a thing is done or an event occurs before 6th April 2005, and

(b)     because of a change in the law made by this Act, the tax consequences of that thing or event for the relevant period are different from what they would

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