Schedules

SCHEDULE 1Minor and consequential amendments

Part 2Other enactments

Income Tax Act 2007

567

1

Amend section 999 (meaning of “local authority”) as follows.

2

In subsection (1)—

a

in paragraph (a) for “section 69” substitute “ section 1(2) ”, and

b

in paragraph (b) for “that section” substitute “ section 69(1) of that Act ”.

3

For subsection (3) substitute—

3

In the Income Tax Acts “local authority”, in relation to Northern Ireland, means a district council constituted under section 1 of the Local Government Act (Northern Ireland) 1972 (c. 9 (N.I.)).