SCHEDULES
SCHEDULE 1Consequential amendments
Part 1Income and Corporation Taxes Act 1988
123
In section 271(1)(a) (deemed surrender in cases of certain loans) for “under section 547” substitute “by virtue of section 465 of ITTOIA 2005”.
In section 271(1)(a) (deemed surrender in cases of certain loans) for “under section 547” substitute “by virtue of section 465 of ITTOIA 2005”.