Income Tax Act 2007 (c. 3)

SCHEDULES

SCHEDULE 1 Minor and consequential amendments

Part 2 Other enactments

Finance Act 2005 (c. 7)

598 In section 51(2) (treatment of alternative finance arrangements)—

(a) for “368 of ICTA” substitute “367 of ICTA and Chapter 1 of Part 8 of ITA 2007 (interest payments)”, and

(b) after “366” insert “of ICTA and section 412 of ITA 2007”.