Income Tax Act 2007 (c. 3)

SCHEDULES

SCHEDULE 1 U.K. Minor and consequential amendments

Part 1 U.K. Income and Corporation Taxes Act 1988

163 (1) Amend section 728 (information) as follows. U.K.

(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.”