SCHEDULES

SCHEDULE 1 Minor and consequential amendments

Part 1 Income and Corporation Taxes Act 1988

188 In section 568(1) (deductions from profits of contributions paid under certified schemes)—

(a) omit “section 74 of this Act or”,

(b) after “section 33 of ITTOIA 2005” insert “or section 53 of CTA 2009 (no deduction for capital expenditure)”, and

(c) for “under Case I of Schedule D or under Part 2 of ITTOIA 2005,” substitute “under Part 2 of ITTOIA 2005 or Part 3 of CTA 2009,”.