SCHEDULES
SCHEDULE 16Part 2: minor and consequential amendments
PART 3Amendments of other Acts
Income Tax (Trading and Other Income) Act 2005
126
In section 48(4A) (car hire)—
a
at the end of paragraph (a) insert “
or
”
,
b
in paragraph (b), after “management),” insert “
including as applied by section 82(4) of FA 2012.
”
, and
c
omit paragraph (c) (together with the “or” before that paragraph).