SCHEDULES

SCHEDULE 3 Sideways relief etc

Amendments of Chapter 2 of Part 4 of ITA 2007

7 (1) Section 74C (meaning of “non-active capacity” for purposes of sections 74A and 74B etc) is amended as follows.

(2) In subsection (1), for “sections 74A and 74B” substitute “section 74A”.

(3) In the heading, for “sections 74A and 74B” substitute “section 74A”.