SCHEDULES

SCHEDULE 7Miscellaneous relocations

Part 9Relocation of section 787 of ICTA

Income Tax Act 2007 (c. 3)

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In section 2(13) (overview of Part 13) after paragraph (h) (which is inserted by Schedule 8) insert—

i

leases of plant and machinery (Chapter 6), and

j

tax relief for interest (Chapter 7).