SCHEDULES

SCHEDULE 1Minor and consequential amendments

Part 1Income and Corporation Taxes Act 1988

34

(1)

Amend section 257C (indexation of amounts) as follows.

(2)

In subsections (1) and (3) for “sections 257” substitute “sections 256B, 257”.

(3)

In the sidenote for “sections 257” substitute “sections 256B, 257”.