Taxation (International and Other Provisions) Act 2010 (c. 8)

SCHEDULES

SCHEDULE 8 U.K. Minor and consequential amendments

Part 9 U.K. Sale and lease-back etc

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

254 (1) Amend section 49 (car or motor cycle hire: supplementary) as follows. U.K.

(2) In subsection (2)(a) omit “(see subsection (3))”.

(3) For subsections (3) to (5) substitute—

“(3) For this purpose “hire-purchase agreement” has the meaning given by section 998A of ITA 2007.”