SCHEDULES
SCHEDULE 1Minor and consequential amendments
Part 1Income and Corporation Taxes Act 1988
251
1
Amend section 804C (insurance companies: allocation of expenses etc in computations under Case I of Schedule D) as follows.
2
In subsection (1)(b) for “to Case I of Schedule D” substitute “for the purposes of section 35 of CTA 2009 (charge on trade profits)”.
3
In the heading for “Case I of Schedule D” substitute “section 35 of CTA 2009”.