SCHEDULES

SCHEDULE 1Consequential amendments

Part 1Income and Corporation Taxes Act 1988

12

1

Amend section 21A (computation of amount chargeable under Schedule A) as follows.

2

In subsection (2) omit “sections 112 and 113 of that Act (expenditure in connection with provision of security asset or service);”.

3

In subsection (4)—

a

omit “section 82 (interest paid to non-residents),”, and

b

omit “section 96 (farming and market gardening: relief for fluctuating profits),”.