SCHEDULES

SCHEDULE 1 Abolition of basis periods

PART 2 Other amendments of ITTOIA 2005

Part 7 (rent-a-room and qualifying care relief)

22 (1) Section 786 (meaning of “rent-a-room receipts”) is amended as follows.

(2) In subsection (1)(b), for “subsections (3) and (4)” substitute “subsection (4)”.

(3) Omit subsection (3).

(4) In subsection (4), in the words before paragraph (a), omit “Otherwise”.