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
”
.