SCHEDULES

SCHEDULE 11 Company tax returns, etc: minor and consequential amendments

Income and Corporation Taxes Act 1988 (c. 1)

1

Section 411A of the Taxes Act 1988 (group relief in substitution for loss relief) shall cease to have effect.

2

In section 588(5) of the M1Taxes Act 1988 (tax treatment of training courses provided for employees), after “Management Act” insert “ , or paragraph 41 of Schedule 18 to the Finance Act 1998, ”.