SCHEDULES

SCHEDULE 1 U.K. Consequential amendments

Part 2 U.K. Other enactments

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

588 U.K. In section 180(5) (threshold for benefit of loan to be treated as earnings)—

(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, ”.