SCHEDULES
SCHEDULE 1Minor and consequential amendments
Part 1Income and Corporation Taxes Act 1988
242
1
Amend section 787 (restriction of relief for payments of interest) as follows.
F12
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
Omit subsection (1A).
4
In subsection (2) omit “or total profits”.
5
Omit subsection (3).