SCHEDULES
SCHEDULE 12Construction industry scheme: consequential amendments
Application of Income Tax Acts to public departments etc
11
1
Section 829 of the Taxes Act 1988 is amended as follows.
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
”
.