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)—
F1(a)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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).