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”.