6 Consequential amendments of enactments
1 In section 432A(7)(c)(i) of the Income and Corporation Taxes Act 1988 (apportionment of income and gains), omit “441B and”.
Section 432A was inserted by paragraph 4 of Schedule 6 to the Finance Act 1990 (c. 29) and subsection (7) of that section was amended by article 5(4) of S.I. 2005/3465 and paragraph 13 of Schedule 7 to the Finance Act 2007.
2 The following provisions are repealed—
(a) section 441B of that Act (treatment of UK land);
Section 441B was inserted by paragraph 32 of Schedule 8 to the Finance Act 1995 and amended by paragraph 41 of Schedule 5 to the Finance Act 1998 (c. 36).
(b) paragraph 32 of Schedule 8 to the Finance Act 1995 (life assurance business – general amendments); and
(c) paragraph 41 of Schedule 5 to the Finance Act 1998 (rent and other receipts from land – minor and consequential amendments).