SCHEDULES

SCHEDULE 1 Minor and consequential amendments

Part 1 Income 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”.