Income Tax Act 2007 (c. 3)

SCHEDULES

SCHEDULE 1 Minor and consequential amendments

Part 2 Other 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”.