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”.