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 ”.