SCHEDULES
SCHEDULE 1Consequential amendments
Part 1Income and Corporation Taxes Act 1988
14
In section 21C (the Schedule A charge and mutual business)—
a
in subsection (1) after “the charge to” insert “
corporation
”
, and
b
in subsection (4) from the beginning to “the person who would” substitute “
The company to which the profit arises is the company which would
”
.