SCHEDULES
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Income Tax (Earnings and Pensions) Act 2003 (c. 1)
552
1
Amend section 357 (business entertainment and gifts: exception where employer's expenses disallowed) as follows.
2
In subsection (2) for “section 577 of ICTA” substitute “
section 1298 of CTA 2009
”
.
3
In subsection (3) for “that section” substitute “
section 1298 of CTA 2009
”
.