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.