SCHEDULES
SCHEDULE 8Minor and consequential amendments
Part 10Factoring of income etc
274Income Tax Act 2007 (c. 3)
1
Amend section 1016(2) (table of provisions to which section applies) as follows.
2
In Part 2 of the table at the appropriate place insert—
Section 809CZC(2)
Income transferred under a loan or credit transaction
3
In Part 3 of the table omit the entry for section 786(5)(a) of ICTA.