SCHEDULES

SCHEDULE 1Minor and consequential amendments

Part 1Income and Corporation Taxes Act 1988

234

1

Amend section 781 (assets leased to traders and others) as follows.

2

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

F13

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4

In subsection (4)—

F2a

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

b

in paragraph (c) leave out “75 or”, and

F3c

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