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

SCHEDULES

SCHEDULE 6 Consequential Amendments

Part 1 Income and Corporation Taxes Act 1988

53 In section 391(2) (losses from trade etc. carried on abroad) for “, 192(2), (3) or (4) or 196” substitute “of this Act or section 23, 355 or 615 of ITEPA 2003”.