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.