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 ”.