SCHEDULES
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Income Tax (Trading and Other Income) Act 2005 (c. 5)
503
In section 248(3) (debts paid after cessation)—
a
for “section 109A(4) or (4A) of ICTA” substitute “
section 96 of ITA 2007
”
, and
b
after “expenditure)” insert “
as a result of subsection (1)(b) of that section
”
.