Schedules

SCHEDULE 1 U.K. Minor and consequential amendments

Part 2 U.K. Other enactments

Income Tax Act 2007 U.K.

511 (1) Amend section 348 (CITR: tax relief certificates) as follows. U.K.

(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 ”.