SCHEDULES
SCHEDULE 1Minor and consequential amendments
Part 1Income and Corporation Taxes Act 1988
238
In section 785ZB(8) (section 785ZA: definitions)—
a
in paragraph (a) for “(Schedule A losses)” substitute “
(UK property business losses)
”
, and
b
in paragraph (d) for “(Case VI losses)” substitute “
(losses from miscellaneous transactions)
”
.