Income Tax Act 2007 (c. 3)

SCHEDULES

SCHEDULE 1 U.K. Minor and consequential amendments

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

101 (1) Amend section 510A (tax treatment of European Economic Interest Groupings) as follows. U.K.

(2) In subsection (2) for “tax in respect of income and gains” substitute “ corporation tax ”.

(3) In subsection (3) omit paragraph (b) and the “and” immediately before it.

(4) In subsection (6) for “tax in respect of income and gains” substitute “ corporation tax ”.