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”) ”.