SCHEDULES

SCHEDULE 3 U.K.Sideways relief etc

Amendments of Chapter 2 of Part 4 of ITA 2007 U.K.

7 (1) Section 74C (meaning of “non-active capacity” for purposes of sections 74A and 74B etc) is amended as follows. U.K.

(2) In subsection (1), for “sections 74A and 74B” substitute “ section 74A ”.

(3) In the heading, for “sections 74A and 74B” substitute “ section 74A ”.