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 ”.