SCHEDULES

SCHEDULE 1Minor and consequential amendments

Part 2Other enactments

Income Tax (Earnings and Pensions) Act 2003 (c. 1)

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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 ”.