SCHEDULES

SCHEDULE 1 Consequential amendments

Part 1 Income and Corporation Taxes Act 1988

74 (1) Amend section 95 (taxation of dealers in respect of distributions etc.) as follows.

(2) In subsection (1) for “tax” substitute “corporation tax”.

(3) In subsection (1A) omit paragraph (a).

(4) In subsection (2) for “tax” substitute “corporation tax”.