SCHEDULES
SCHEDULE 1Consequential amendments
Part 2Other enactments
Finance Act 1989 (c. 26)
412
In paragraph 1 of Schedule 12 (close companies: administrative provisions)—
a
omit the word “and” at the end of paragraph (a), and
b
after paragraph (b) insert—
c
section 397 of the Income Tax (Trading and Other Income) Act 2005, and
d
Chapter 6 of Part 4 of that Act.