SCHEDULES

SCHEDULE 1U.K.Minor and consequential amendments

Part 2 U.K.Other enactments

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

505U.K.In section 254(3)(b) (allowable deductions) for “section 90(4) of FA 1995” substitute “ section 261D of TCGA 1992 ”.