SCHEDULES
SCHEDULE 16Part 2: minor and consequential amendments
PART 3Amendments of other Acts
Income Tax (Trading and Other Income) Act 2005
126
In section 48(4A) (car hire)—
(a)
at the end of paragraph (a) insert “
or
”
,
(b)
in paragraph (b), after “management),” insert “
including as applied by section 82(4) of FA 2012.
”
, and
(c)
omit paragraph (c) (together with the “or” before that paragraph).