SCHEDULES

SCHEDULE 1Minor and consequential amendments

Part 2Other enactments

Income Tax (Trading and Other Income) Act 2005 (c. 5)

611

In section 194(7) (disposal of know-how as part of disposal of all or part of trade)—

(a)

in paragraph (a) for “subsection (3) of section 531 of ICTA” substitute “ section 178 of CTA 2009 ”, and

(b)

for “that subsection”, in both places where it occurs, substitute “ that section ”.