SCHEDULES
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Finance Act 2004 (c. 12)
578
1
Amend section 246 (restriction of deduction for non-contributory provision) as follows.
2
In subsection (2)—
a
in paragraph (a) for “(trading income) or Case I or II of Schedule D” substitute “
or Part 3 of CTA 2009 (trading income)
”
, and
b
in paragraph (b) for “section 75 of ICTA” substitute “
Chapter 2 of Part 16 of CTA 2009
”
.
3
In subsection (3)—
a
in paragraph (a) for “(trading income) or Case I or II of Schedule D,” substitute “
or Part 3 of CTA 2009 (trading income),
”
and
b
in paragraph (b) for “of section 75 or 76 of ICTA in relation to the employer,” substitute “
in relation to the employer of section 76 of ICTA or Chapter 2 of Part 16 of CTA 2009,
”
.