SCHEDULES
SCHEDULE 1Minor and consequential amendments
Part 1Income and Corporation Taxes Act 1988
161
1
Amend section 709 (meaning of “tax advantage” and other expressions) as follows.
2
In subsection (1) for “tax”, in each place where it occurs, substitute “corporation tax”.
3
In subsection (4)(a) for “he”, in both places where it occurs, substitute “the recipient”.
4
In subsection (6)(a)—
a
for “he”, in both places where it occurs, substitute “the recipient”, and
b
for “him” substitute “the recipient”.
5
In the sidenote for ““tax advantage”” substitute ““corporation tax advantage””.