SCHEDULES
SCHEDULE 6Amendments in connection with charge under Schedule A
The Taxes Act 1988
4
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).