Schedules

SCHEDULE 1Minor and consequential amendments

Part 2Other enactments

Income Tax Act 2007

511

1

Amend section 348 (CITR: tax relief certificates) as follows.

2

In subsection (3)—

a

omit “which” where it first appears,

b

in paragraph (a) at the beginning insert “ which ”, and

c

in paragraph (b) for “paragraph 12 of Schedule 16 to FA 2002” substitute “ section 229 of CTA 2010 ”.

3

In subsection (7)—

a

for “the amount” substitute “ an amount ”, and

b

for “takes effect” substitute “ comes into force ”.