SCHEDULES

SCHEDULE 5 U.K. Relief for contributions to flood and coastal erosion risk management projects

Income tax: profits of a property business U.K.

2 U.K. In section 272 of ITTOIA 2005 (application of trading income rules), in the table in subsection (2), after the entry for sections 82 to 86 insert—

“sections 86A and 86B

contributions to flood and coastal erosion risk management projects”