Income Tax Act 2007 (c. 3)

SCHEDULES

SCHEDULE 1 U.K. Minor and consequential amendments

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

84 (1) Amend section 467(1) (exemption for trade unions and employers' associations) as follows. U.K.

(2) After “entitled” insert “ to exemption from corporation tax ”.

(3) In paragraph (a) omit “to exemption from income tax and corporation tax”.

(4) In paragraph (b) omit “to exemption from tax”.