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SCHEDULES

SCHEDULE 1U.K.Minor and consequential amendments

Part 2U.K.Other enactments

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

613U.K.In section 249(3) (debts released after cessation) for the words from “the occurrence” to the end substitute “ a reference to a company ceasing to be within the charge to corporation tax in respect of a trade. ”