SCHEDULES
SCHEDULE 1Minor and consequential amendments
Part 1Income and Corporation Taxes Act 1988
157
1
Amend section 705A (statement of case by tribunal for opinion of High Court) as follows.
2
In subsections (1) and (2) for “his” substitute “its”.
3
In subsection (3) for “he” substitute “that party”.
4
In subsection (5)—
a
for “he” and “the party requiring it” substitute “that party”, and
b
for “his” substitute “that party's”.
5
In subsections (10) and (11)(a) and (b) for “tax” substitute “corporation tax”.