SCHEDULES

SCHEDULE 1Minor and consequential amendments

Part 1Income and Corporation Taxes Act 1988

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1

Amend section 257C (indexation of amounts) as follows.

2

In subsections (1) and (3) for “sections 257” substitute “ sections 256B, 257 ”.

3

In the sidenote for “sections 257” substitute “ sections 256B, 257 ”.