SCHEDULES

SCHEDULE 1Minor and consequential amendments

Part 1Income and Corporation Taxes Act 1988

292

1

Amend Schedule 30 (transitional provisions and savings) as follows.

2

Omit paragraphs 2 to 4.

3

Omit paragraph 5.

4

In paragraph 7(5)(b) after “business” insert “ , or begins to carry on a trade, ”.