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

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

(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 ”.