SCHEDULES

SCHEDULE 18 U.K. “Subsidiary” and related expressions: consequential amendments and savings

Income and Corporation Taxes Act 1988 (c. 1) U.K.

46 In section 141 of the Income and Corporation Taxes Act 1988 (benefits in kind: non-cash vouchers), in the definition of “subsidiary” in subsection (7) for “section 736(5)(b)” substitute “section 736”.