SCHEDULES

SCHEDULE 1U.K.Consequential amendments

Part 2U.K.Other enactments

Finance (No. 2) Act 1992 (c. 48)U.K.

455U.K.In section 40C(1) (cases where section 40B does not apply) after “section 42 below” insert “ or under any of sections 138 to 140 of ITTOIA 2005 (corresponding income tax provisions) ”.