SCHEDULES

SCHEDULE 6 U.K. Consequential Amendments

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

4 U.K. In section 9(3) (computation of income for corporation tax: application of income tax principles)—

(a) for “the like Schedules and Cases as apply for purposes of income tax” substitute—

“(a) Schedules A, D and F, and the Cases of those Schedules, as they apply for purposes of income tax, and

(b) the following provisions of ITEPA 2003 (which impose charges to income tax)—

(i) Part 2 (employment income),

(ii) Part 9 (pension income), and

(iii) Part 10 (social security income),” and

(b) after “those Schedules and Cases” insert “ and those Parts ”.