SCHEDULES

SCHEDULE 5 U.K. Rent and other receipts from land

Part III U.K. Minor and consequential amendments

Commencement Information

I1 Sch. 5 Pts. I-III in force and has effect as mentioned in s. 38.

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

38 U.K. In section 413(6) of the Taxes Act 1988 (interpretation: meaning of company being owned by consortium), for “403(10)" substitute “ 403ZA(3) ”.