SCHEDULES
SCHEDULE 1Minor and consequential amendments
Part 1Income and Corporation Taxes Act 1988
138
1
Amend section 440B (modifications where tax charged under Case I of Schedule D) as follows.
2
In subsection (1) for “in accordance with Case I of Schedule D” substitute “
under section 35 of CTA 2009 (charge on trade profits)
”
.
3
In subsection (4A) for “in accordance with Case I of Schedule D” substitute “
under section 35 of CTA 2009
”
.
4
In subsection (4B) for “in accordance with Case I of Schedule D” substitute “
under section 35 of CTA 2009
”
.
5
In the title for “Case I of Schedule D” substitute “
section 35 of CTA 2009
”
.