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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Relief for delayed remittances

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Section 835 Relief for delayed remittances
Section 836 Relief for delayed remittances: backdated pensions
Section 837 Claims for relief on delayed remittances

Income Tax (Trading and Other Income) Act 2005
Relief for delayed remittances

Section 836 | Relief for delayed remittances: backdated pensions

From legislation.gov.uk

15 July 2026

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Ss. 833-837 omitted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 7 para. 54

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