Income Tax Act 2007 (c. 3)

SCHEDULES

SCHEDULE 1 U.K. Minor and consequential amendments

Part 2 U.K. Other enactments

Finance Act 2004 (c. 12) U.K.

458 U.K. In section 51 (use of different accounting practices within a group of companies) for subsection (5) substitute—

“(5) In this section “tax advantage” has the meaning given by section 840ZA of the Taxes Act 1988.”