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

87 (1) Amend section 469 (unauthorised unit trusts) as follows. U.K.

(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).

F1 (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1 (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

Textual Amendments

F1 Sch. 1 para. 87(4)(5) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)