SCHEDULES
SCHEDULE 1Minor and consequential amendments
Part 1Income and Corporation Taxes Act 1988
114
1
Amend section 556 (activity treated as trade etc and attribution of income) as follows.
2
After subsection (4) insert—
4A
In this section “payment” and “transfer” have the same meanings as in section 13 of ITTOIA 2005.
3
In subsection (5) omit the words from the beginning to “, and”.