SCHEDULES

SCHEDULE 1Minor and consequential amendments

Part 1Income and Corporation Taxes Act 1988

269

1

Amend section 828 (orders and regulations made by the Treasury or the Board) as follows.

2

In subsection (4) omit “79B(5),”.

3

In subsection (5)—

a

for “or section 717 of ITEPA 2003” substitute “ , section 717 of ITEPA 2003 or section 1310 of CTA 2009 ”,

b

in paragraph (a) for “or ITEPA 2003” substitute “ , ITEPA 2003 or CTA 2009 ”, and

c

in paragraph (b) for “either” substitute “ any ”.