SCHEDULES

SCHEDULE 1Minor and consequential amendments

Part 1Income and Corporation Taxes Act 1988

187

In section 779(13)(ca) (sale and lease-back: limitation on tax reliefs)—

a

for “section 836B” substitute “section 1016 of ITA 2007”, and

b

for “section 392” substitute “section 152 of ITA 2007”.