Income Tax (Trading and Other Income) Act 2005 (c. 5)

SCHEDULES

SCHEDULE 1 U.K. Consequential amendments

Part 2 U.K. Other enactments

Finance Act 1991 (c. 31) U.K.

418 (1) Amend section 121 (pools payments to support games etc.) as follows. U.K.

(2) In subsection (2)—

(a) for “person” substitute “ company ”, and

(b) for “tax purposes” substitute “ corporation tax purposes ”.

(3) In subsection (3) after “not” insert “ , for corporation tax purposes, ”.