SCHEDULES
SCHEDULE 1Minor and consequential amendments
Part 1Income and Corporation Taxes Act 1988
232
1
Amend section 779 (sale and lease-back: limitation on tax reliefs) as follows.
F12
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3
In subsection (13)—
a
omit paragraph (a),
F3b
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
c
in paragraph (d) leave out “75 or”, and
F2d
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .