SCHEDULES

SCHEDULE 1Minor and consequential amendments

Part 1Income and Corporation Taxes Act 1988

190

(1)

Amend section 571 (cancellation of certificates) as follows.

(2)

In subsection (1) omit the words from “(in” to “Schedule D)”.

(3)

After subsection (1A) insert—

“(1B)

So far as relating to corporation tax, the charge to tax under subsection (1) has effect as an application of the charge to corporation tax on income.”