SCHEDULES

SCHEDULE 1U.K.Minor and consequential amendments

Part 2U.K.Other enactments

Finance Act 2004 (c. 12)U.K.

574U.K.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 ”.