SCHEDULES
SCHEDULE 4 Minor and Consequential Amendments
Income and Corporation Taxes Act 1988 (c. 1.)
15
In paragraph (a) of section 127(1) of the Income and Corporation Taxes Act 1988 (enterprise allowance)—
(a)
the words from “(whether” to “1973” shall be sub-paragraph (i); and
(b)
after that sub-paragraph there shall be added the word “
or
”
and the following sub-paragraph “(ii) under subsection (4)(c) of section 2 of the Enterprise and New Towns (Scotland) Act 1990 in relation to arrangements under subsection (3) of that section;”.