SCHEDULES

SCHEDULE 1Consequential amendments

Part 2Other enactments

Finance Act (No.2) 1997 (c. 58)

496

In section 30 (tax credits)—

(a)

in subsection (9) after “above” insert “ and rewritten in section 397(3) of the Income Tax (Trading and Other Income) Act 2005 ”, and

(b)

in subsection (10)(a) for “section 231 of the Taxes Act 1988” substitute “ section 397 of the Income Tax (Trading and Other Income) Act 2005 ”.