494(1)Amend Schedule 12 (leasing arrangements: finance leases and loans) as follows.
(2)In paragraph 11—
(a)in sub-paragraph (9) after “1992” insert “or section 135, 138, 139 or 140 of ITTOIA 2005”,
(b)in sub-paragraph (10)(b) after “1992” insert “or section 134(2) of ITTOIA 2005”,
(c)in sub-paragraph (11)(a) after “Taxes Act 1988” insert “or section 170 of ITTOIA 2005”, and
(d)in sub-paragraph (11)(b) for “of that Act” substitute “of the Taxes Act 1988 or section 165 or 168 of ITTOIA 2005”.
(3)In paragraph 30—
(a)in sub-paragraph (1) before the definition of “lease” insert—
““ITTOIA 2005” means the Income Tax (Trading and Other Income) Act 2005;”, and
(b)in sub-paragraph (2)(b) for “Case I or II of Schedule D” substitute “Part 2 of ITTOIA 2005”.