SCHEDULES

SCHEDULE 1Minor and consequential amendments

Part 1Income and Corporation Taxes Act 1988

187

In section 779(13)(ca) (sale and lease-back: limitation on tax reliefs)—

a

for “section 836B” substitute “ section 1016 of ITA 2007 ”, and

b

for “section 392” substitute “ section 152 of ITA 2007 ”.