SCHEDULES

SCHEDULE 1 U.K.Minor and consequential amendments

Part 2 U.K.Other enactments

Income Tax (Trading and Other Income) Act 2005 (c. 5) U.K.

624 U.K.In section 298 (taking account of deductions for rent as a result of section 37(4) or 87(2) of ICTA)—

(a) in subsections (1)(a) and (3)(a) after “2005” insert “ but before 1st April 2009 ”, and

(b) in subsection (2) for “295(2)(b)” substitute “ 295(3)(c) ”.