SCHEDULES
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Income Tax (Trading and Other Income) Act 2005 (c. 5)
595
1
Amend section 67 (restrictions on section 61 expenses: corporation tax receipts) as follows.
2
In subsection (3)(a), after “2005” insert “
but before 1st April 2009
”
.
3
In the title after “receipts” insert “
under ICTA
”
.