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,”.