SCHEDULES

SCHEDULE 6Amendments in connection with charge under Schedule A

The Taxes Act 1988

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The following provisions of Part II of that Act shall cease to have effect except for the purpose of being applied by virtue of section 9 of that Act for the purposes of corporation tax, that is to say—

a

sections 25 and 28 (deductions from rent);

b

section 29 (sporting rights);

c

section 31 (supplementary provisions);

d

section 33 (allowance for excess expenditure in relation to agricultural land);

e

sections 33A and 33B (rents and receipts received by connected persons and payments made by connected persons);

f

subsection (5) of section 40 (application of Schedule A rules as to receipts and outgoings on sale of land); and

g

section 41 (relief for rent not paid).