SCHEDULES

SCHEDULE 1Minor and consequential amendments

Part 1Income and Corporation Taxes Act 1988

231

1

Amend section 842B (meaning of “investment LLP” and “property investment LLP”) as follows.

2

In subsection (1)—

a

for “this Act” substitute “ the Corporation Tax Acts ”, and

b

omit paragraph (a) and the “and” immediately after it.

3

In subsection (2) omit “an investment LLP or”.

4

In the sidenote omit “ “investment LLP” and”.