SCHEDULES

SCHEDULE 1Minor and consequential amendments

Part 1Income and Corporation Taxes Act 1988

87

1

Amend section 469 (unauthorised unit trusts) as follows.

2

In subsection (2)—

a

for “Tax Acts” substitute “ Corporation Tax Acts ”, and

b

omit the words from “and, in the case of income” to the end.

3

Omit subsections (2A) to (4).

F14

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F15

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6

Omit subsections (5A) to (5D) and (7) to (10).