SCHEDULES

SCHEDULE 1 U.K.Consequential amendments

Part 2 U.K.Other enactments

Income Tax (Earnings and Pensions) Act 2003 (c. 1) U.K.

587 U.K.In section 178 (exception for loans where interest qualifies for tax relief)—

(a) in paragraph (c)—

(i) for “under Case I or II of Schedule D” substitute “ to tax ”, and

(ii) after “carried on” insert “ wholly or partly in the United Kingdom ”, and

(b) in paragraph (d) for “under Schedule A in respect of a Schedule A business” substitute “ to tax in respect of a UK property business, or a Schedule A business, ”.