SCHEDULES

SCHEDULE 1Minor and consequential amendments

Part 1Income and Corporation Taxes Act 1988

209In section 700 (adjustments and information)—

(a)omit subsections (1) to (3),

(b)in subsection (4) omit “this Part or”,

(c)in subsection (5)—

(i)omit paragraph (a),

(ii)in paragraph (b) omit “(a) or”, and

(iii)in the words following paragraph (b) omit the words from “deemed” to “this Part or”, in the first place where they occur, and the words “this Part or” in the second place where they occur, and for “(a) to” substitute “(aa) and”, and

(d)after subsection (6) insert—

(7)This section is to be read as if it were in Chapter 6 of Part 5 of ITTOIA 2005.