Schedule 1: Minor and consequential amendments TMA Section 42(7) of TMA
3467.A number of trading income rules which require a claim in the source legislation are rewritten without that requirement. As a consequence the references in this section to claims under sections 84, 91B and 101(2) of ICTA and section 43(5) of FA 1989 are removed without replacement. See Changes 28, 38, 39 and 68 in Annex 1.