Income Tax (Earnings and Pensions) Act 2003 (c. 1)

SCHEDULES

SCHEDULE 6 Consequential Amendments

Part 1 Income and Corporation Taxes Act 1988

102 In section 781(4)(d) (assets leased to traders and others), for “a deduction from emoluments to be assessed under Schedule E made in pursuance of section 198(1)” substitute “a deduction from earnings allowed under section 336 of ITEPA 2003 (expenses)”.