SCHEDULES

SCHEDULE 1Consequential amendments

Part 1Income and Corporation Taxes Act 1988

264

In section 644(2) (meaning of “relevant earnings”)—

a

in paragraph (c) for “Schedule D” substitute “ Part 2 of ITTOIA 2005 ”, and

b

for paragraph (d) substitute—

d

income to which section 833(5B) (patent income) applies.