SCHEDULE 2
PART IMODIFICATIONS OF ACTS OF PARLIAMENT
Income and Corporation Taxes Act 1988 (c. 1)87
1
The Income and Corporation Taxes Act 1988 is amended as follows.
2
In section 400 (write-off of government investment)–
a
in subsection (7)–
i
in paragraph (a), after “Minister of the Crown” there is inserted “or the Scottish Ministers”; and
ii
in paragraph (b), after “Minister of the Crown has” there is inserted “, or the Scottish Ministers have,”; and
b
in subsections (8) and (9), after “Minister of the Crown” in each place where those words appear there is inserted “or the Scottish Ministers”.
3
In section 560(2)(aa) (persons who are contractors)79, after “Northern Ireland department” there is inserted “and any part of the Scottish Administration”.