SCHEDULES

SCHEDULE 1 Minor and consequential amendments

Part 2 Other enactments

Finance Act 2004 (c. 12)

475 In section 193(6) (relief under net pay arrangements)—

(a) for “from the total income” substitute “in calculating the net income”, and

(b) at the end insert “(see Step 2 of the calculation in section 23 of ITA 2007)”.