SCHEDULES

SCHEDULE 1 U.K. Minor and consequential amendments

Part 2 U.K. Other enactments

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

467 U.K. In section 161 (meaning of “payment” etc) for subsection (8) substitute—

“(8) For the purposes of this section whether a person is connected with another person is determined in accordance with section 993 of ITA 2007.”