Schedule 4, paragraph 8

In section 381E(3) of the Income Tax (Trading and Other Income) Act 2005 (exception for returns from certain shares) for the words from “Directive” to “4.1(14))” substitute “ Directive 2014/65/EU of the European Parliament and of the Council on markets in financial instruments (see Article 4.1.21) ”.

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Source: legislation.gov.uk · retrieved 2026-09-04