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.