SCHEDULES

SCHEDULE 8Minor and consequential amendments

Part 10Factoring of income etc

Income Tax Act 2007 (c. 3)

274

1

Amend section 1016(2) (table of provisions to which section applies) as follows.

2

In Part 2 of the table at the appropriate place insert—

Section 809CZC(2)

Income transferred under a loan or credit transaction

3

In Part 3 of the table omit the entry for section 786(5)(a) of ICTA.