SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Finance Act 1995 (c. 4)
370
(1)
Amend Schedule 22 (prevention of exploitation of Schedule 2 to ITTOIA 2005 (so far as relating to overlap profit)) as follows.
(2)
In paragraph 5(1)(b) for the words from “section 353” to “provision)” substitute “
section 383 of the Income Tax Act 2007 (relief for interest payments)
”
.
(3)
In paragraph 17—
(a)
in sub-paragraph (2) for “section 839” to the end substitute “
section 993 of the Income Tax Act 2007 (but as if, in subsection (4) of that section, the words from “But this subsection” to the end were omitted).
”
, and
(b)
in sub-paragraph (6)(a), in paragraph (ii) of the definition of “control”, for “section 840 of that Act” substitute “
section 995 of the Income Tax Act 2007
”
.