SCHEDULES

SCHEDULE 1 U.K. Minor and consequential amendments

Part 2 U.K. Other enactments

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

585 (1) Amend section 878 (other definitions) as follows. U.K.

(2) In subsection (1)—

(a) omit the definition of “charity”,

(b) after the definition of “houseboat” insert “ and ”, and

(c) omit the words after the definition of “income”.

(3) In subsection (5) for “Section 839 of ICTA” substitute “ Section 993 of ITA 2007 ”.

(4) In subsection (6) for “Section 840 of ICTA (meaning of control in relation to a body corporate)” substitute “ Section 995 of ITA 2007 (meaning of “control”) ”.