SCHEDULES

SCHEDULE 1 U.K.Minor and consequential amendments

Part 2 U.K.Other enactments

Income Tax (Trading and Other Income) Act 2005 (c. 5) U.K.

595 (1) Amend section 67 (restrictions on section 61 expenses: corporation tax receipts) as follows. U.K.

(2) In subsection (3)(a), after “2005” insert “ but before 1st April 2009 ”.

(3) In the title after “receipts” insert “ under ICTA ”.