SCHEDULES

SCHEDULE 1Consequential amendments

Part 2Other enactments

Finance Act 1998 (c. 39)

499

The Finance Act 1998 is amended as follows.

F3500

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501

Omit section 43 (barristers and advocates in early years of practice).

F1502

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F2503

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504

In section 123(7)—

a

for “both” substitute “ more ”,

b

in paragraph (a) for the words from “(regulations” onwards substitute “ (investment plan regulations) ”, and

c

at the end of paragraph (b) add

and

c

Chapter 3 of Part 6 of the Income Tax (Trading and Other Income) Act 2005 (income from individual investment plans),