SCHEDULES

SCHEDULE 1Minor and consequential amendments

Part 2Other enactments

Income Tax (Trading and Other Income) Act 2005 (c. 5)

498

(1)

Amend section 52 (exclusion of double relief for interest) as follows.

(2)

In subsections (1), (5) and (6) for “section 353 of ICTA” substitute “ section 383 of ITA 2007 ”.

(3)

In subsection (6) for “section 368(3) of ICTA” substitute “ section 387(2) and (3) of that Act ”.