SCHEDULES
SCHEDULE 1Minor and consequential amendments
Part 1Income and Corporation Taxes Act 1988
13
1
Amend section 24 (construction of Part 2) as follows.
2
In subsection (1)—
a
after “lessee or a lessor;” insert “
and
”
, and
b
omit the definition of “premium”.
3
Omit subsections (2) to (4).
4
In subsection (5) omit the definitions of “intermediate landlord”, “premium” and “reversion”.
5
Omit subsection (6)(a).