SCHEDULES

SCHEDULE 1Minor and consequential amendments

Part 1Income and Corporation Taxes Act 1988

13

1

Amend section 24 (construction of Part 2) as follows.

2

In subsection (1)—

F1a

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

b

omit the definition of “premium”.

3

Omit subsections (2) to (4).

4

In subsection (5) omit the definitions of “intermediate landlord”, “premium” and “reversion”.

5

Omit subsection (6)(a).