Schedules

SCHEDULE 1 Minor and consequential amendments

Part 2 Other enactments

Income Tax (Earnings and Pensions) Act 2003

385 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”.