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”.