SCHEDULES
SCHEDULE 1Consequential amendments
Part 1Income and Corporation Taxes Act 1988
251
1
Amend section 589A (counselling services for employees) as follows.
2
In subsection (7)—
a
for “(8) to (10)” substitute “
(8) and (9)
”
, and
b
for “person under whom” substitute “
company under which
”
.
3
In subsection (8) for “trade, profession or vocation” substitute “
trade or profession
”
.