SCHEDULES
SCHEDULE 1Consequential amendments
Part 1Income and Corporation Taxes Act 1988
215
In section 546C(8) (charging the section 546 excess to tax where section 546B applies)—
a
for “any provision of section 547” substitute “
section 547(1)(b)
”
,
b
for “body or person” substitute “
company
”
,
c
omit paragraph (a) and the word “or” at the end of it,
d
in paragraph (b) for “it” substitute “
the chargeable event in question
”
, and
e
omit “year of assessment or”.