SCHEDULE 13 S Minor and Consequential Amendments

The Income and Corporation Taxes Act 1988 (c.1) S

155 SIn section 842A(3) of the Income and Corporation Taxes Act 1988 (local authorities)—

(a) for paragraphs (a), (b) and (c) substitute—

“(a) a council constituted under section 2 of the Local Government etc. (Scotland) Act 1994”; and

(b) in paragraph (e), for the words from “falling” to the end substitute “ such as is mentioned in paragraph (a) above ”.