SCHEDULES
SCHEDULE 4Consequential Amendments, &c.
Income Tax (Trading and Other Income) Act 2005 (c. 5)
I1133
1
In section 75(5)—
a
for “have” substitute “
has
”
, and
b
in each place for “they” substitute “
the officer
”
.
2
In section 218—
a
in subsections (1) and (2) for “do” substitute “
does
”
, and
b
in subsection (3)(a) for “the Inland Revenue are not” substitute “
the officer is not
”
.
3
In section 305(1) for “have” substitute “
has
”
.
4
In section 647(1)
a
for “them” substitute “
the officer
”
,
b
for “they” in each place substitute “
the officer
”
, and
c
for “consider” substitute “
considers
”
.
F15
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6
In section 758(5) for “has” substitute “
have
”
'.