SCHEDULES

SCHEDULE 8U.K.Minor and consequential amendments

Part 10 U.K.Factoring of income etc

Income Tax Act 2007 (c. 3)U.K.

275U.K.In Schedule 4 (index of defined expressions) at the appropriate places insert—

accounts (in Chapter 5B of Part 13)section 809BZQ”
“arrangements (in Chapter 5B of Part 13)section 809BZR”
“disposal of an asset (in Chapter 5B of Part 13)section 809BZS(3)”
“payments in respect of an asset (in Chapter 5B of Part 13)section 809BZS(4)”
“person involved in a relevant change (in Chapter 5B of Part 13)section 809BZG(5)”
“person receiving an asset (in Chapter 5B of Part 13)section 809BZS(2)”
“relevant change in relation to a partnership (in Chapter 5B of Part 13)section 809BZG”
“type 1 finance arrangement (in Chapter 5B of Part 13)section 809BZA”
“type 2 finance arrangement (in Chapter 5B of Part 13)section 809BZF”
“type 3 finance arrangement (in Chapter 5B of Part 13)section 809BZJ.