Income Tax Act 2007 (c. 3)

SCHEDULES

SCHEDULE 1 Minor and consequential amendments

Part 1 Income 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”.