SCHEDULES

SCHEDULE 14 U.K. Consequential amendments

Extent Information

E1 Sch. 14 para. 7 extends to the Isle of Man.

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

10 (1) The Income and Corporation Taxes Act 1988 shall be subject to the following amendments. U.K.

(2) In section 827 for—

(a) “Chapter II of Part I of the Finance Act 1985” there shall be substituted “ Part IV of the Value Added Tax Act 1994 ”;

(b) “13 to 17A” there shall be substituted “ 60 to 70 ”;

(c) “18” and “19” there shall be substituted respectively “ 74 ” and “ 59 ”;

(d) “20 of the Finance Act 1985” there shall be substituted “ 79 of that Act ”.