SCHEDULES

SCHEDULE 8Minor and consequential amendments

Part 11UK representatives of non-UK residents

Income Tax Act 2007 (c. 3)

285

1

Amend section 1014(2) (orders and regulations to which section does not apply) as follows.

2

Omit paragraph (ba).

3

In paragraph (g)—

a

omit the word “and” at the end of sub-paragraph (iib), and

b

after that sub-paragraph insert—

iic

section 835S(4) (meaning of “investment transaction”), and