SCHEDULES

SCHEDULE 3U.K.Trading and property allowances

PART 2 U.K.Consequential amendments

ITTOIA 2005U.K.

9U.K.In section 688 (income charged under Chapter 8 of Part 5), before paragraph (a) of subsection (2) insert—

(za)Chapter 1 of Part 6A (which gives relief on relevant income which may consist of or include income chargeable under this Chapter: see, in particular, sections 783AB, 783AC, 783AG and 783AJ),.