SCHEDULES
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Income Tax (Trading and Other Income) Act 2005 (c. 5)
624
In section 298 (taking account of deductions for rent as a result of section 37(4) or 87(2) of ICTA)—
a
in subsections (1)(a) and (3)(a) after “2005” insert “
but before 1st April 2009
”
, and
b
in subsection (2) for “295(2)(b)” substitute “
295(3)(c)
”
.