SCHEDULES
SCHEDULE 6Consequential Amendments
Part 1Income and Corporation Taxes Act 1988
102
In section 781(4)(d)
(assets leased to traders and others), for “a deduction from emoluments to be assessed under Schedule E made in pursuance of section 198(1)” substitute “
a deduction from earnings allowed under section 336 of ITEPA 2003 (expenses)
”
.