SCHEDULES

SCHEDULE 1U.K.Minor and consequential amendments

Part 2U.K.Other enactments

Finance Act 2004 (c. 12)U.K.

472U.K.In section 172D (limit on increase in benefits) for subsection (6) substitute—

(6)For the purposes of this section whether a person is connected with another person is determined in accordance with section 993 of ITA 2007.