SCHEDULES

SCHEDULE 1 U.K. Minor and consequential amendments

Part 1 U.K. Income and Corporation Taxes Act 1988

78 (1) Amend section 458 (capital redemption business) as follows. U.K.

(2) In subsection (1) omit “and the Income Tax Acts”.

(3) In subsection (2) omit “section 380 or”.

(4) Omit subsection (2)(b) and the “and” immediately before it.