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)

527 In section 459(2) (profits from deeply discounted securities: transfer of assets abroad) for “sections 739 and 740 of ICTA (transfer of assets abroad) have” substitute “Chapter 2 of Part 13 of ITA 2007 (transfer of assets abroad) has”.