Schedules

SCHEDULE 1Minor and consequential amendments

Part 2Other enactments

Greater London Authority Act 1999

307

1

Amend paragraph 13 of Schedule 33 (taxation provisions: public-private partnership agreements: sale and leaseback) as follows.

2

In sub-paragraph (1)—

a

for “section 779” substitute “ section 838 or 839 ”,

b

for “section 782 (leased assets: special cases)” substitute “ section 865 (leased trading assets: tax deduction not to exceed commercial rent) ”, and

c

for “Income and Corporation Taxes Act 1988” substitute “ Corporation Tax Act 2010 ”.

3

In sub-paragraph (2) for “Section 781” substitute “ Chapter 4 of Part 19 ”.