SCHEDULES

SCHEDULE 1 Consequential amendments

Part 1 Income and Corporation Taxes Act 1988

334 (1) Amend section 828 (orders and regulations made by the Treasury or the Board) as follows.

(2) In subsection (4) omit “324,”.

(3) In subsection (5)—

(a) after “section 717 of ITEPA 2003” insert “or section 873 of ITTOIA 2005”,

(b) after “under ITEPA 2003” insert “or ITTOIA 2005”, and

(c) for “that Act” substitute “either of those Acts”.