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SCHEDULES

SCHEDULE 18Further minor and consequential amendments

PART 2Amendments of other Acts of Parliament

Income and Corporation Taxes Act 1988 (c. 1)

58(1)The Income and Corporation Taxes Act 1988 is amended as follows.

(2)In section 266 (life assurance premiums), in subsection (2)(a)(i), for “Part 4” substitute “Part 4A”.

(3)In section 376 (qualifying borrowers and qualifying lenders), in subsection (4)(e), for “Part 4” substitute “Part 4A”.

(4)In section 376A (the register of qualifying lenders), in subsection (1A)(a), for “Part 4” substitute “Part 4A”.

(5)In section 431 (interpretation: insurance companies), in subsection (2), in the definition of “insurance company”, for “Part 4” substitute “Part 4A”.

(6)In section 444AB (transfer schemes)—

(a)in subsection (2)(b), for “Part 4” substitute “Part 4A”, and

(b)in subsection (2A)(b), for “Part 4” substitute “Part 4A”.