SCHEDULES

SCHEDULE 1Minor and consequential amendments

Part 2Other enactments

Income Tax (Earnings and Pensions) Act 2003 (c. 1)

431

In section 178 (exception for loans where interest qualifies for tax relief)—

a

in paragraph (a) for the words from “(general” to “MIRAS)” substitute “ or section 383 of ITA 2007 (relief for interest payments) ”, and

b

in paragraph (b) for “that section” substitute “ section 353 of ICTA.