SCHEDULES

SCHEDULE 16U.K.Part 2: minor and consequential amendments

PART 3 U.K.Amendments of other Acts

Income Tax (Trading and Other Income) Act 2005U.K.

126U.K.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).