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”.