SCHEDULES

SCHEDULE 1Minor and consequential amendments

Part 2Other enactments

603Income Tax (Trading and Other Income) Act 2005 (c. 5)

In section 170(3)(b) (deduction for capital expenditure) for “section 91(1)(b) of ICTA” substitute “section 147(2)(b) of CTA 2009” and for “section 91(1)(a) of ICTA substitute “section 147(2)(a) of CTA 2009”.