SCHEDULES

SCHEDULE 12 U.K. Construction industry scheme: consequential amendments

Application of Income Tax Acts to public departments etc U.K.

11 (1) Section 829 of the Taxes Act 1988 is amended as follows. U.K.

(2) In subsection (2A) (subsections (1) and (2) to have effect in relation to Chapter 4 of Part 13 of the Taxes Act 1988 as if whole deduction under section 559 were deduction of income tax)—

(a) for “Chapter 4 of Part 13 of this Act” substitute “ Chapter 3 of Part 3 of the Finance Act 2004 ”, and

(b) for “section 559” substitute “ section 61 of that Act ”.