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SCHEDULES

SCHEDULE 1U.K.Minor and consequential amendments

Part 2U.K.Other enactments

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

611U.K.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 ”.