SCHEDULES
SCHEDULE 1Consequential amendments
Part 2Other enactments
Income Tax (Earnings and Pensions) Act 2003 (c. 1)
593
In section 357(2)
(business entertainment and gifts: exception where employer's expenses disallowed) after “disallowed under” insert “
section 45 or 867 of ITTOIA 2005 or under
”
.