Income Tax Act 2007 (c. 3)

SCHEDULES

SCHEDULE 1 U.K. Minor and consequential amendments

Part 1 U.K. Income and Corporation Taxes Act 1988

167 (1) Amend section 731 (application and interpretation of sections 732 to 734) as follows. U.K.

(2) In subsection (2A) after “737A(5)” insert “ below or section 602(1) of ITA 2007 ”.

(3) In subsection (9) in the definition of “securities” for “for the purposes of sections 710 to 728” substitute “ within the meaning of Chapter 2 of Part 12 of ITA 2007 (accrued income profits) ”.