Schedules
SCHEDULE 1Minor and consequential amendments
Part 1Income and Corporation Taxes Act 1988
117
1
Amend section 826 (interest on tax overpaid) as follows.
2
In subsection (4)—
a
for “section 419(4)”, in the first place, substitute “section 458 of CTA 2010”,
b
for “section 419(4), in the second place, substitute “that section”, and
c
for “section 419(4A)” substitute “section 458(4) of CTA 2010”.
3
In subsection (7A)—
a
in paragraph (b)—
i
for “section 393A(1)”, in the first place, substitute “section 37 of CTA 2010”,
ii
for “set off” substitute “relieved”, and
iii
for “section 393A(1) or 393B(3)” substitute “section 37 or 42 of that Act”, and
b
in the words after paragraph (c) for “section 393A(1)” substitute “section 37 of CTA 2010”.