Schedules

SCHEDULE 1Minor and consequential amendments

Part 2Other enactments

Income Tax Act 2007

501

In section 199(3)(c) (excluded activities: provision of services or facilities for another business)—

a

for “section 344(2) of ICTA (persons to whom company's trade may be treated as belonging)” substitute “ section 942 of CTA 2010 ”, and

b

for the words from “section 343” to the end substitute “ section 941 of that Act ”.