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
”
.