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)”.