SCHEDULES

SCHEDULE 1 U.K.Consequential amendments

Part 2 U.K.Other enactments

Finance (No. 2) Act 1992 (c. 48) U.K.

459 U.K.In section 43(1) after the definition of “expenditure of a revenue nature” insert—

““ITTOIA 2005” means the Income Tax (Trading and Other Income) Act 2005,”.