SCHEDULES
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Finance Act 2004 (c. 12)
476
In section 194(1) (relief on making of claim)—
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)
”
.