SCHEDULES

SCHEDULE 1Minor and consequential amendments

Part 2Other enactments

Finance Act 1950 (c. 15)

293

The Finance Act 1950 is amended as follows.

294

In section 39(3) (treatment for taxation purposes of enemy debts etc written off during the war), in paragraph (b) of the proviso—

a

in sub-paragraph (i) for “section 75(1) of the Income and Corporation Taxes Act 1988” substitute “ section 1219 of the Corporation Tax Act 2009 ”, and

b

in sub-paragraph (ii) for “that Act” substitute “ the Income and Corporation Taxes Act 1988 ”.