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

227 (1) Amend section 841 (recognised stock exchanges and recognised investment exchanges) as follows. U.K.

(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 ”.