SCHEDULES

SCHEDULE 1Minor and consequential amendments

Part 1Income and Corporation Taxes Act 1988

156

1

Amend section 705 (appeals against Board's notices under section 703) as follows.

2

In subsection (1)—

a

for “person to whom” substitute “ company to which ”, and

b

for “him” substitute “ it ”.

3

In subsection (2)—

a

for “he”, in the first place where it occurs, substitute “ the company ”, and

b

for “he or they” substitute “ the company or the Board ”.