SCHEDULES
SCHEDULE 1Minor and consequential amendments
Part 1Income and Corporation Taxes Act 1988
163
1
Amend section 728 (information) as follows.
2
In subsection (1) for “sections 710 to 727A” substitute “
Part 12 of ITA 2007 (accrued income profits)
”
.
3
In subsection (2) omit the words from “In relation to transactions before” to the end.
4
In subsection (5) for “sections 710 to 727A” substitute “
Part 12 of ITA 2007 (accrued income profits)
”
.
5
After subsection (8) insert—
9
In this section “securities” has the meaning given by section 619 of ITA 2007.