SCHEDULES

SCHEDULE 8 U.K.Minor and consequential amendments

Part 10 U.K.Factoring of income etc

Income Tax Act 2007 (c. 3) U.K.

274 (1) Amend section 1016(2) (table of provisions to which section applies) as follows. U.K.

(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.