SCHEDULES

SCHEDULE 1Consequential amendments

Part 2Other enactments

Finance Act 2004 (c. 12)

650

1

Amend section 246 (restriction of deduction for non-contributory provision) as follows.

2

In subsection (2)(a) after “the purposes of” insert “ Part 2 of ITTOIA 2005 (trading income) or ”.

3

In subsection (3)(a) after “charged under” insert “ Part 2 of ITTOIA 2005 (trading income) or ”.