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,”.