SCHEDULES
SCHEDULE 1Minor and consequential amendments
Part 1Income and Corporation Taxes Act 1988
227
1
Amend section 841 (recognised stock exchanges and recognised investment exchanges) as follows.
2
For subsections (1) and (2) substitute—
1
In the Corporation Tax Acts “recognised stock exchange” has the same meaning as in the Income Tax Acts (see section 1005 of ITA 2007).
3
In subsection (3) for “Tax Acts” substitute “
Corporation Tax Acts
”
.