SCHEDULES

SCHEDULE 1 Minor and consequential amendments

Part 1 Income 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”.