SCHEDULES
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Income Tax (Trading and Other Income) Act 2005 (c. 5)
504
1
Amend section 250 (receipts relating to post-cessation expenditure) as follows.
2
In subsection (1) for “section 109A of ICTA” substitute “
section 96 of ITA 2007
”
.
3
In subsection (2)—
a
in paragraph (a) for “section 109A(2)(a) or (b) of ICTA” substitute “
section 97(2) or (3) of ITA 2007
”
,
b
in paragraph (b) for “section 109A(2)(c) of ICTA” substitute “
section 97(4) of ITA 2007
”
, and
c
in paragraph (c) for “section 109A(2)(d) of ICTA” substitute “
section 97(5) of ITA 2007
”
.