Finance Act 2012 (c. 14)

SCHEDULES

SCHEDULE 16 U.K. Part 2: minor and consequential amendments

PART 3 U.K. Amendments of other Acts

Income Tax (Trading and Other Income) Act 2005 U.K.

126 U.K. In section 48(4A) (car hire)—

(a) at the end of paragraph (a) insert “ or ”,

(b) in paragraph (b), after “management),” insert “ including as applied by section 82(4) of FA 2012. ”, and

(c) omit paragraph (c) (together with the “or” before that paragraph).