SCHEDULES
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Income Tax (Trading and Other Income) Act 2005 (c. 5)
585
1
Amend section 878 (other definitions) as follows.
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”)
”
.