Schedules
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
385Income Tax (Earnings and Pensions) Act 2003
In section 357(2) (business entertainment and gifts: exception where employer’s expenses disallowed)—
a
omit “section 505(1)(e) of ICTA or”, and
b
after “2007” insert “or section 478 of CTA 2010”.