SCHEDULES

SCHEDULE 1 U.K. Consequential amendments

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

77 U.K. In section 98(1) (tied premises: receipts and expenses treated as those of a trade)—

(a) after “This section applies” insert “ for corporation tax purposes ”,

(b) for “a person (“the trader”)” substitute “ a company (“the trader”) ”, and

(c) for “another person” substitute “ a person other than the trader ”.