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”.