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),”.