SCHEDULES
SCHEDULE 1Consequential amendments
Part 1Income and Corporation Taxes Act 1988
260
In section 608(2) (superannuation funds approved before 6th April 1980)—
a
in paragraph (b)—
i
after “commissions” insert “
which are not relevant foreign income and
”
, and
ii
for “Case VI of Schedule D” substitute “
Chapter 8 of Part 5 of ITTOIA 2005
”
, and
b
in paragraph (c) for the words from “under” onwards substitute “
under Chapter 11 of Part 4 of ITTOIA 2005 (transactions in deposits) by virtue of a disposal of deposit rights falling within section 552(1)(a) or (b) of that Act
”
.