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

SCHEDULES

SCHEDULE 1 U.K. Consequential amendments

Part 2 U.K. Other enactments

Finance Act 1991 (c. 31) U.K.

417 U.K. The Finance Act 1991 is amended as follows.

418 (1) Amend section 121 (pools payments to support games etc.) as follows. U.K.

(2) In subsection (2)—

(a) for “person” substitute “ company ”, and

(b) for “tax purposes” substitute “ corporation tax purposes ”.

(3) In subsection (3) after “not” insert “ , for corporation tax purposes, ”.