Income Tax (Trading and Other Income) Act 2005 (c. 5)

SCHEDULES

SCHEDULE 1 U.K. Consequential amendments

Part 1 U.K. Income and Corporation Taxes Act 1988

70 U.K. In section 91BA (waste disposal: entitlement of successor to allowances)—

(a) in subsection (1) after “another person” insert “ that is a company ”, and

(b) in subsection (4) for “he” substitute “ it ”.