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”.