SCHEDULES

SCHEDULE 1Minor and consequential amendments

Part 2Other enactments

Finance Act 2004 (c. 12)

574

In section 196A(4) (power to restrict relief)—

a

in paragraph (a) for “(trading income) or Case I or II of Schedule D” substitute “ or Part 3 of CTA 2009 (trading income) ”, and

b

in paragraph (b) for “section 75 of ICTA” substitute “ section 1219 of CTA 2009 ”.