SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Finance Act 1989 (c. 26)
278
The Finance Act 1989 is amended as follows.
F1279
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
280
In section 111 (residence of personal representatives)—
(a)
omit subsections (1) to (3) and (6) to (8), and
(b)
in subsection (5) omit the words “Subject to subsections (6) to (8) below,”.
281
(1)
Amend section 151 (assessment of trustees and personal representatives) as follows.
(2)
In subsection (2)(a) omit the words from “other” to “2005,”.
(3)
Omit subsection (2)(b) and the “and” immediately before it.
(4)
Omit subsection (3).
282
In section 182(3)
(disclosure of information) at the end of paragraph (d) insert “
or section 704 of the Income Tax Act 2007
”
.
283
(1)
Amend Schedule 5 (employee share ownership trusts) as follows.
(2)
In paragraph 15 for “section 840 of the Taxes Act 1988” substitute “
section 995 of the Income Tax Act 2007
”
.
(3)
In paragraph 16(2)—
(a)
in paragraph (b) for “section 840 of that Act” substitute “
section 995 of the Income Tax Act 2007
”
, and
(b)
in paragraph (c) for “that Act” substitute “
the Taxes Act 1988
”
.